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 of imported goods - Motorcycle and Alloy Wheels 18 inches & 19 inches - enhancement of value - As the re-determined amount was accepted by the customs house representative of the appellant, there was no necessity for the Assessing Officer to pass a speaking order. - AT
Valuation of imported goods - Motorcycle and Alloy Wheels 18 inches & 19 inches - enhancement of value - As the re-determined amount was accepted by the customs house representative of the appellant, there was no necessity for the Assessing Officer to pass a speaking order. - AT
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