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...
Exemption of purchase Tax – Genuineness of the transactions - Goods bought prior to cancellation of registration – When the said dealer has not proved the genuineness of the transactions, demand confirmed - HC
Exemption of purchase Tax – Genuineness of the transactions - Goods bought prior to cancellation of registration – When the said dealer has not proved the genuineness of the transactions, demand confirmed - HC
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