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...
Revocation of the Customs Broker License - import of of E-waste from Dubai to JNPT - mis-declaration of goods - There is no involvement of appellant in alleged smuggling activities. The omissions alleged against the Customs Broker are not sufficient enough to allege violation of the provisions of CBLR 2018 and to revoke the Customs Broker License. - AT
Revocation of the Customs Broker License - import of of E-waste from Dubai to JNPT - mis-declaration of goods - There is no involvement of appellant in alleged smuggling activities. The omissions alleged against the Customs Broker are not sufficient enough to allege violation of the provisions of CBLR 2018 and to revoke the Customs Broker License. - AT
Note: It is a system-generated summary and is for quick reference only.