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...
Change in Classification of imported goods - MIGLITOL - The arbitrary change of classification without notice to the appellant in respect of the impugned consignments is bad in law
Change in Classification of imported goods - MIGLITOL - The arbitrary change of classification without notice to the appellant in respect of the impugned consignments is bad in law
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