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...
Refund - Since the appellant had contested the issue after the deposit of the amount by him on being directed by the investigating authorities, it cannot be said that the appellant had not disputed the amount. - AT
Refund - Since the appellant had contested the issue after the deposit of the amount by him on being directed by the investigating authorities, it cannot be said that the appellant had not disputed the amount. - AT
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