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...
Classification of import of mobile phone by the name of Galaxy K Zoom under the Galaxy series - as per trade parlance and consumer perception test also, the product is mobile phone, classifiable under CTH 8517 12 - AAR
Classification of import of mobile phone by the name of Galaxy K Zoom under the Galaxy series - as per trade parlance and consumer perception test also, the product is mobile phone, classifiable under CTH 8517 12 - AAR
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