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...
Denial of refund claim - unjust enrichment - There is no material available on record to discard the Chartered Accountant certificate. Hence, in my considered view, there is no need to furnish the cost of material and pricing of the contract - refund allowed - AT
Denial of refund claim - unjust enrichment - There is no material available on record to discard the Chartered Accountant certificate. Hence, in my considered view, there is no need to furnish the cost of material and pricing of the contract - refund allowed - AT
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