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...
Exemption from Levy of Customs Duty - goods removed from SEZ to DTA (initially procured from DTA) - Re-import of goods - The matter needs to be remanded on the applicability of the exemption notification and whether the appellant is entitle to any benefit in terms thereof - AT
Exemption from Levy of Customs Duty - goods removed from SEZ to DTA (initially procured from DTA) - Re-import of goods - The matter needs to be remanded on the applicability of the exemption notification and whether the appellant is entitle to any benefit in terms thereof - AT
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