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...
Refund - The period of export is deemed to be extended by another six months and customs duty consequently will not be liable on the said item - duty of customs paid on the said item deserves to be refunded to the appellant within a period of four months. - AT
Refund - The period of export is deemed to be extended by another six months and customs duty consequently will not be liable on the said item - duty of customs paid on the said item deserves to be refunded to the appellant within a period of four months. - AT
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