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...
Claim for deduction of security deposit with government, written off - bad debts - One cannot accept that the Government has failed to refund any sum legitimately becoming due to its citizens - claim disallowed - AT
Claim for deduction of security deposit with government, written off - bad debts - One cannot accept that the Government has failed to refund any sum legitimately becoming due to its citizens - claim disallowed - AT
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