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...
Confiscation - imposition of penalty - import of CPU Board - old and second hand goods - appellant instead of filing regular Bill of Entry chose to file Form V Bill of Entry - redemption fine and penalty confirmed - AT
Confiscation - imposition of penalty - import of CPU Board - old and second hand goods - appellant instead of filing regular Bill of Entry chose to file Form V Bill of Entry - redemption fine and penalty confirmed - AT
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