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...
Appellant has received the service from abroad from their branches, since the service have been consumed by the clients abroad - service appears to be non taxable - matter remanded back for verification - AT
Appellant has received the service from abroad from their branches, since the service have been consumed by the clients abroad - service appears to be non taxable - matter remanded back for verification - AT
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