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...
SAD Refund - whether the appellant have committed any illegality in filing the two claims for refund of SAD under Notification No.102/07/CUS, with respect to two separate Bills of Entry, within the same calendar month? - Held No - refund allowed.
SAD Refund - whether the appellant have committed any illegality in filing the two claims for refund of SAD under Notification No.102/07/CUS, with respect to two separate Bills of Entry, within the same calendar month? - Held No - refund allowed.
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