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...
Failure to pay duty - Clandestine removal of goods - Penalty u/s 11AC - it is not a case of clandestine removal of goods; it is a case of delay in monthly payment of duty. - lower authority neither should have issued any show cause notice nor should have imposed penalty. - AT
Failure to pay duty - Clandestine removal of goods - Penalty u/s 11AC - it is not a case of clandestine removal of goods; it is a case of delay in monthly payment of duty. - lower authority neither should have issued any show cause notice nor should have imposed penalty. - AT
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