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...
Detention of Goods – Non availability of E-Transit passes – TNVAT - petitioner's vehicles need not carry E-Transit pass in middle of transit - when subject vehicles, have accompanied with KK Forms, Bill of Entry and Sale Bill of Seller in Bombay against C Forms, first respondent could have released vehicles, along with goods, after verifying above documents - HC
Detention of Goods – Non availability of E-Transit passes – TNVAT - petitioner's vehicles need not carry E-Transit pass in middle of transit - when subject vehicles, have accompanied with KK Forms, Bill of Entry and Sale Bill of Seller in Bombay against C Forms, first respondent could have released vehicles, along with goods, after verifying above documents - HC
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