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...
Confiscation of goods - Goods declared as waste and scrap - if the goods are serviceable but cannot be used as such then it is to be treated as scrap. - AT
Confiscation of goods - Goods declared as waste and scrap - if the goods are serviceable but cannot be used as such then it is to be treated as scrap. - AT
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