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...
Rectification of mistake in final order - Commercial coaching or training services - Exemption under Notification No. 9/2003-ST - all the options before the original authorities open for consideration - AT
Rectification of mistake in final order - Commercial coaching or training services - Exemption under Notification No. 9/2003-ST - all the options before the original authorities open for consideration - AT
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