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 - inclusion of portion of 50% of sales tax retained by the assessee in the value of excisable goods - since the balance of 50% of sales is neither payable nor paid, additions confirmed - SC
Valuation - inclusion of portion of 50% of sales tax retained by the assessee in the value of excisable goods - since the balance of 50% of sales is neither payable nor paid, additions confirmed - SC
Note: It is a system-generated summary and is for quick reference only.
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