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...
Rejection of declared value - misdeclaration of goods - Levy of ADD - import of H.R Stainless Steel Sheets - Since Appellants had waived of the requirement of show cause notice they could not in subsequent proceedings complain about the non supply of the relied upon/ relevant documents
Rejection of declared value - misdeclaration of goods - Levy of ADD - import of H.R Stainless Steel Sheets - Since Appellants had waived of the requirement of show cause notice they could not in subsequent proceedings complain about the non supply of the relied upon/ relevant documents
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