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...
Retreating of old tyres - There are contrary decisions on the issue, the assessee cannot be faulted with, for his entertaining a bonafide belief about the valuation of such services and his contention for granting waiver of pre-deposit - AT
Retreating of old tyres - There are contrary decisions on the issue, the assessee cannot be faulted with, for his entertaining a bonafide belief about the valuation of such services and his contention for granting waiver of pre-deposit - AT
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