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...
Diversion of goods imported under DEEC Scheme - the main appellant has to use the same for manufacture of final products. In the absence of any such manufacture, appellant could not have diverted the imported Tin Ingots & Nickel as per the DEEC licence - the duty liability upheld - AT
Diversion of goods imported under DEEC Scheme - the main appellant has to use the same for manufacture of final products. In the absence of any such manufacture, appellant could not have diverted the imported Tin Ingots & Nickel as per the DEEC licence - the duty liability upheld - AT
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