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...
Exemption under Notification No.64/88 dated 1.3.1988 - withdrawal of the exemption certificate - Since having questioned the said withdrawal and having withdrawn it later on, we are of the opinion that the appellant cannot take exception to the duty demand made by the respondent - SC
Exemption under Notification No.64/88 dated 1.3.1988 - withdrawal of the exemption certificate - Since having questioned the said withdrawal and having withdrawn it later on, we are of the opinion that the appellant cannot take exception to the duty demand made by the respondent - SC
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