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...
Maintainability of appeal - Delay in filing appeal - Since the appeal has been filed within one month of the actual date of receipt according to the CA, the appeal has to be considered to have been filed in time. - AT
Maintainability of appeal - Delay in filing appeal - Since the appeal has been filed within one month of the actual date of receipt according to the CA, the appeal has to be considered to have been filed in time. - AT
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