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...
Project import - warehoused goods - contract registered after filing an into bond Bill of Entry but before filing of an ex-bond bills of entry for home consumption - merely because the project was registered prior to clearance of goods for home consumption from warehouse there is no contravention on the part of the appellant and they are legally entitled for the exemption available to the project import. - AT
Project import - warehoused goods - contract registered after filing an into bond Bill of Entry but before filing of an ex-bond bills of entry for home consumption - merely because the project was registered prior to clearance of goods for home consumption from warehouse there is no contravention on the part of the appellant and they are legally entitled for the exemption available to the project import. - AT
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