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...
Nature of expenses on premium paid for buy back of shares – payment made to secure peace and harmony and smooth management of the company, the interest of business would serve and that is the whole purpose of such payment - held as revenue in nature - AT
Nature of expenses on premium paid for buy back of shares – payment made to secure peace and harmony and smooth management of the company, the interest of business would serve and that is the whole purpose of such payment - held as revenue in nature - AT
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