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...
100% EOU - Import of brass metal scrap containing other impurities without payment of duty as per Notification No.52/2003-Cus - the segregated foreign material cannot be treated as input “as such” for the purpose of levy of customs duty.
100% EOU - Import of brass metal scrap containing other impurities without payment of duty as per Notification No.52/2003-Cus - the segregated foreign material cannot be treated as input “as such” for the purpose of levy of customs duty.
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