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...
Wrong claim of CVD Benefit - assessee had opted for First Check Assessment - importer had admitted their typographic error, showing willingness to pay differential duty - no case of misdeclaration or contumacious conduct on the part of the importer is made out - AT
Wrong claim of CVD Benefit - assessee had opted for First Check Assessment - importer had admitted their typographic error, showing willingness to pay differential duty - no case of misdeclaration or contumacious conduct on the part of the importer is made out - AT
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