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...
Job work of converting rounds into handles which are a part of scaffolding - the activity of the appellant cannot be treated as Business Auxiliary Services (production of goods not amounting to manufacture) - AT
Job work of converting rounds into handles which are a part of scaffolding - the activity of the appellant cannot be treated as Business Auxiliary Services (production of goods not amounting to manufacture) - AT
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