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...
Confiscation of goods - penalty - diversion of imported goods - violation of import conditions - Since they had themselves applied late for the extension, their argument that they could not re-export due to late permission appears fallacious. - AT
Confiscation of goods - penalty - diversion of imported goods - violation of import conditions - Since they had themselves applied late for the extension, their argument that they could not re-export due to late permission appears fallacious. - AT
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