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 exemption claim - manufacturer cleared the exempted goods on payment of duty during the period in dispute - the erroneous payment of duty would not render the goods other than exempted goods. - HC
Denial of exemption claim - manufacturer cleared the exempted goods on payment of duty during the period in dispute - the erroneous payment of duty would not render the goods other than exempted goods. - HC
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