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...
Demand of duty - Import of fake / forged DEPB licences - Appellant purchased the DEPB licneces from the market - Appellants filing F.I.R after the fraud was detected by the Department is of no consequence and it is only an afterthought to save their lapses - demand confirmed - AT
Demand of duty - Import of fake / forged DEPB licences - Appellant purchased the DEPB licneces from the market - Appellants filing F.I.R after the fraud was detected by the Department is of no consequence and it is only an afterthought to save their lapses - demand confirmed - AT
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