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...
Valuation - repair and maintenance of transformers - value of spare parts sold by a service provider is not required to be taken into consideration if the same are subjected to levy of sales tax and VAT - AT
Valuation - repair and maintenance of transformers - value of spare parts sold by a service provider is not required to be taken into consideration if the same are subjected to levy of sales tax and VAT - AT
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