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 free benefits under a transferable duty free import authorization (DFIA) - the imported goods walnut in shell is covered under the description of relevant food flavor/flavouring agent/flavor improvers’ and dietary fibre as claimed by the appellant.
Duty free benefits under a transferable duty free import authorization (DFIA) - the imported goods walnut in shell is covered under the description of relevant food flavor/flavouring agent/flavor improvers’ and dietary fibre as claimed by the appellant.
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