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...
Sale of entire business unit - The bifurcation of the price would not in any manner go against the intention of the parties and going by the various terms of the agreement - there was no justifiable ground to accept that the sale consideration would form part of the turnover - HC
Sale of entire business unit - The bifurcation of the price would not in any manner go against the intention of the parties and going by the various terms of the agreement - there was no justifiable ground to accept that the sale consideration would form part of the turnover - HC
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