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...
Non-declared goods - Gold chain, carried on her body - the contention of the appellant that the gold chains were worn on her person and does not fall within the category of baggage cannot be accepted.
Non-declared goods - Gold chain, carried on her body - the contention of the appellant that the gold chains were worn on her person and does not fall within the category of baggage cannot be accepted.
Note: It is a system-generated summary and is for quick reference only.