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...
- Classification of goods - melting scrap - the petitioner has not produced any evidence to substantiate that the imported goods were Heavy Melting Scrap (HMS). We cannot re-determine classification and valuation of the imported goods under article 226 of the Constitution of India. - HC
- Classification of goods - melting scrap - the petitioner has not produced any evidence to substantiate that the imported goods were Heavy Melting Scrap (HMS). We cannot re-determine classification and valuation of the imported goods under article 226 of the Constitution of India. - HC
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