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...
Valuation of imported goods - With the lack of approbation for enhancement of value, there is no offence that renders the goods liable to confiscation u/s 111 of Customs Act, 1962 - No penalty.
Valuation of imported goods - With the lack of approbation for enhancement of value, there is no offence that renders the goods liable to confiscation u/s 111 of Customs Act, 1962 - No penalty.
Note: It is a system-generated summary and is for quick reference only.