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...
Activity of providing accommodation on the basis of holiday voucher issued by their corporate clients - prima facie activity undertaken by the applicant does not qualify under the category of Business Auxiliary Service - stay granted - AT
Activity of providing accommodation on the basis of holiday voucher issued by their corporate clients - prima facie activity undertaken by the applicant does not qualify under the category of Business Auxiliary Service - stay granted - AT
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