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 Refund claim in cash of differential duty - SCN was not issued - It is the basic tenet of our Constitution that “justice should not only be done, but should manifestly and undoubtedly be seen to be done” - The fundamental principles of law are at stake and the Orders have been passed without affording proper and reasonable opportunities to the appellant - Matter restored back - AT
Rejection of Refund claim in cash of differential duty - SCN was not issued - It is the basic tenet of our Constitution that “justice should not only be done, but should manifestly and undoubtedly be seen to be done” - The fundamental principles of law are at stake and the Orders have been passed without affording proper and reasonable opportunities to the appellant - Matter restored back - AT
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