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...
Duty Drawback u/s 74 of the Customs Act, 1962 - the test reports which were sought to be relied upon at the behest of the petitioner before the adjudicating authority were disbelieved. The reasons for disbelieving the same have been stated by the authorities. - No question of law.
Duty Drawback u/s 74 of the Customs Act, 1962 - the test reports which were sought to be relied upon at the behest of the petitioner before the adjudicating authority were disbelieved. The reasons for disbelieving the same have been stated by the authorities. - No question of law.
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