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...
Waiver of pre deposit - man power supply services - prima facie we are not convinced by the argument of the applicant that the service rendered by them was in the nature of information technology service and not manpower supply service. - AT
Waiver of pre deposit - man power supply services - prima facie we are not convinced by the argument of the applicant that the service rendered by them was in the nature of information technology service and not manpower supply service. - AT
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