Transfer pricing comparability under TNMM: foreign exchange loss on ECB excluded from operating cost, and a functionally dissimilar comparator removed...
Fake AI-generated precedents vitiate adjudication, with unverified citations contaminating the decision-making process and undermining the rule of law...
Denial of refund claim - short supply of goods - whatever amount they have received less from the buyer, they are entitled to take refund of the duty component involved in the deducted amount. - AT
Denial of refund claim - short supply of goods - whatever amount they have received less from the buyer, they are entitled to take refund of the duty component involved in the deducted amount. - AT
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