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...
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Benefit of Exemption – S.230 of Notification No.21/2002-Cus. - Import of Asphalt Mixing Plant – Importer is not the person who has been awarded contract by NHAI - they are only contractor or sub-contractor appointed by STPL(SPV/Concessionaire) - benefit of exemption allowed - AT
Benefit of Exemption – S.230 of Notification No.21/2002-Cus. - Import of Asphalt Mixing Plant – Importer is not the person who has been awarded contract by NHAI - they are only contractor or sub-contractor appointed by STPL(SPV/Concessionaire) - benefit of exemption allowed - AT
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