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...
Import of services - design service - proof that the design services in question were received prior to 18.04.2006 or prior to 01.06.2007 - We find and repeatedly that the Tribunal in undue haste and uncalled hurry proceeds to pass the orders which have to be often set aside by this Court - HC
Import of services - design service - proof that the design services in question were received prior to 18.04.2006 or prior to 01.06.2007 - We find and repeatedly that the Tribunal in undue haste and uncalled hurry proceeds to pass the orders which have to be often set aside by this Court - HC
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