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...
Right to file an appeal - Duty once paid on enhanced value - As per Section 17 where such enhancement of value is accepted by the importer, the importer is not precluded from filing appeal against the assessment order - AT
Right to file an appeal - Duty once paid on enhanced value - As per Section 17 where such enhancement of value is accepted by the importer, the importer is not precluded from filing appeal against the assessment order - AT
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