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...
Import of Old machine - From the year of introduction alone it cannot be concluded that the machine is not manufactured in the previous year.Therefore, merely on presumption and assumption it cannot be said that the machine is less than 10 years old - AT
Import of Old machine - From the year of introduction alone it cannot be concluded that the machine is not manufactured in the previous year.Therefore, merely on presumption and assumption it cannot be said that the machine is less than 10 years old - AT
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