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 - Refund of excess duty paid - assessment not challenged - in case excess duty has been paid on account of clerical error, refund is admissible. - AT
Denial of refund claim - Refund of excess duty paid - assessment not challenged - in case excess duty has been paid on account of clerical error, refund is admissible. - AT
Note: It is a system-generated summary and is for quick reference only.