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...
SSI exemption - Extended period of limitations - the Department was aware of the location of the factory in the rural area. Thus, there is no suppression of facts with intent to evade payment of duty demand of duty beyond one year set aside - AT
SSI exemption - Extended period of limitations - the Department was aware of the location of the factory in the rural area. Thus, there is no suppression of facts with intent to evade payment of duty demand of duty beyond one year set aside - AT
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