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...
Construction of Building - When it was undisputed that the said services rendered by the appellant were consumed within Special Economic Zone - appellant had made out a prima-facie case for the waiver of pre-deposit of amounts involved - AT
Construction of Building - When it was undisputed that the said services rendered by the appellant were consumed within Special Economic Zone - appellant had made out a prima-facie case for the waiver of pre-deposit of amounts involved - AT
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