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...
Clandestine removal of goods - presumption - opinion of handwriting expert is a weak evidence which should be taken with caution and is not reliable unless supported by other independent evidence. - AT
Clandestine removal of goods - presumption - opinion of handwriting expert is a weak evidence which should be taken with caution and is not reliable unless supported by other independent evidence. - AT
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