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...
As the redemption fine as a general principle has a nexus with the margin of profit and the goods were otherwise freely importable, we find the redemption fine to be excessive in the wake of the facts that the duty evaded due to undervaluation was only ₹ 13,103/-. - redemption fine of ₹ 20,000/- is reasonable - AT
As the redemption fine as a general principle has a nexus with the margin of profit and the goods were otherwise freely importable, we find the redemption fine to be excessive in the wake of the facts that the duty evaded due to undervaluation was only ₹ 13,103/-. - redemption fine of ₹ 20,000/- is reasonable - AT
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