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...
Excisability/marketability - Captive consumption - cream - Department has not been able to bring any evidence of marketability of creams so manufactured by the appellant - the cream captively produced and consumed in the factory is not marketable as there is no evidence to that effect
Excisability/marketability - Captive consumption - cream - Department has not been able to bring any evidence of marketability of creams so manufactured by the appellant - the cream captively produced and consumed in the factory is not marketable as there is no evidence to that effect
Note: It is a system-generated summary and is for quick reference only.