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...
Non passing of speaking order - if the adjudicating authority has not followed direction issued by Commissioner (Appeals), the remedy lies in taking up the matter with the jurisdictional Executive Commissioner - appeal dismissed - AT
Non passing of speaking order - if the adjudicating authority has not followed direction issued by Commissioner (Appeals), the remedy lies in taking up the matter with the jurisdictional Executive Commissioner - appeal dismissed - AT
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