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...
Discrepancy in furnishing of IGM (import manifest or import report) - Goods (transit cargo) were not mentioned in IGM - As there is no fraudulent intention, the confiscation is illegal - redemption fine and penalty waived - AT
Discrepancy in furnishing of IGM (import manifest or import report) - Goods (transit cargo) were not mentioned in IGM - As there is no fraudulent intention, the confiscation is illegal - redemption fine and penalty waived - AT
Note: It is a system-generated summary and is for quick reference only.