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 of duty - overvaluation of export of goods - allegation that appellant had tried to claim excess duty rebate - the Appellant has not overvalued the exported goods at their end and the impugned order is, therefore, not sustainable.
Rebate of duty - overvaluation of export of goods - allegation that appellant had tried to claim excess duty rebate - the Appellant has not overvalued the exported goods at their end and the impugned order is, therefore, not sustainable.
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