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...
Rebate claim - Export of goods - goods were manufactured outside the country - Rule 18 there is no direct specification that the goods eligible to rebate must have been manufactured inside the country. - at the time of import CVD was paid which proves that goods were excisable - Refund/Rebate allowed.
Rebate claim - Export of goods - goods were manufactured outside the country - Rule 18 there is no direct specification that the goods eligible to rebate must have been manufactured inside the country. - at the time of import CVD was paid which proves that goods were excisable - Refund/Rebate allowed.
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