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...
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Import of restricted item - 100% EOU - import and clearance of fabric in to DTA without permission - shortage of stock - it was a mistake on the part of the department, show-cause notice could have been issued within normal period and not invoking extended period.
Import of restricted item - 100% EOU - import and clearance of fabric in to DTA without permission - shortage of stock - it was a mistake on the part of the department, show-cause notice could have been issued within normal period and not invoking extended period.
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