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...
Supply of manpower - factory along with the machinery of the appellant was to be given under leave and licence to one company - amounts received by the appellant as actual salaries cannot be considered as an amount received for rendering of manpower recruitment and supply agency services. - AT
Supply of manpower - factory along with the machinery of the appellant was to be given under leave and licence to one company - amounts received by the appellant as actual salaries cannot be considered as an amount received for rendering of manpower recruitment and supply agency services. - AT
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