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 of excess Customs Duty paid - Fe content in the export of iron ore - Allowing a refund claim on the basis of test reports of the samples which have been drawn and put to test without any authority or justification, will lead to complete anarchy and arbitrariness
Refund of excess Customs Duty paid - Fe content in the export of iron ore - Allowing a refund claim on the basis of test reports of the samples which have been drawn and put to test without any authority or justification, will lead to complete anarchy and arbitrariness
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