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...
Valuation - Receipt of additional consideration - Duty amount of ₹ 5.92 Crores paid by the buyer towards import duty has effected the sale value of goods -subsequent denial of benefit of EPCG Scheme to the buyer - matter remanded back in view of provisions of transaction value u/s 4
Valuation - Receipt of additional consideration - Duty amount of ₹ 5.92 Crores paid by the buyer towards import duty has effected the sale value of goods -subsequent denial of benefit of EPCG Scheme to the buyer - matter remanded back in view of provisions of transaction value u/s 4
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