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...
Recall of final order - Ex-parte order passed - Wrong Date of hearing noted down mistakenly - assessee should not be made to suffer for any failure on the part of the Advocate - AT
Recall of final order - Ex-parte order passed - Wrong Date of hearing noted down mistakenly - assessee should not be made to suffer for any failure on the part of the Advocate - AT
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