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 claim - rejection on the ground that at the time of export of goods, the appellant was entitled for the benefit of exemption N/N. 17/2008-ST dated 01.04.2008 whereas, they have filed refund claim under the benefit of exemption N/N. 33/08-ST dated 07.12.2008, therefore, the refund claim is not admissible - refund allowed
Refund claim - rejection on the ground that at the time of export of goods, the appellant was entitled for the benefit of exemption N/N. 17/2008-ST dated 01.04.2008 whereas, they have filed refund claim under the benefit of exemption N/N. 33/08-ST dated 07.12.2008, therefore, the refund claim is not admissible - refund allowed
Note: It is a system-generated summary and is for quick reference only.