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 restricted goods being secondary and defective C.R. Coils at ICD Ludhiana - goods are liable for confiscation - redemption fined reduced to Rs. one lakhs - Penalty waived - AT
Import of restricted goods being secondary and defective C.R. Coils at ICD Ludhiana - goods are liable for confiscation - redemption fined reduced to Rs. one lakhs - Penalty waived - AT
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