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/movability - DG sets - immovable property or not - The duty has been demanded on the clearance of goods from the premises of the appellants and not on the act of erection of the D G Set in their premises - Demand confirmed.
Excisability/movability - DG sets - immovable property or not - The duty has been demanded on the clearance of goods from the premises of the appellants and not on the act of erection of the D G Set in their premises - Demand confirmed.
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