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...
Import of Erythritol - Application of Food Safety and Standards (packaging and Labeling) Regulations, 2011 - the contention advanced by the petitioner that the goods in question 'Erythritol' is used as a food additive in manufacture of the foods and cannot be termed as item which meets the personal needs of the consumers, is liable to be rejected outright - HC
Import of Erythritol - Application of Food Safety and Standards (packaging and Labeling) Regulations, 2011 - the contention advanced by the petitioner that the goods in question 'Erythritol' is used as a food additive in manufacture of the foods and cannot be termed as item which meets the personal needs of the consumers, is liable to be rejected outright - HC
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