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...
Drawback claims -there is no provision in Drawback Schedule Notification to make difference between primary or secondary constituent inputs/material to consider drawback on final products as one to one co-relation is essentially not required. - CGOVT
Drawback claims -there is no provision in Drawback Schedule Notification to make difference between primary or secondary constituent inputs/material to consider drawback on final products as one to one co-relation is essentially not required. - CGOVT
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