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...
Nature of activity - the expenses charged directly from customers such as Bill of Lading (B/L) reissue charges, switch B/L charges, etc. - Since the services are provided directly to the client, not falling under Business Auxiliary service (BAS) - demand set aside - AT
Nature of activity - the expenses charged directly from customers such as Bill of Lading (B/L) reissue charges, switch B/L charges, etc. - Since the services are provided directly to the client, not falling under Business Auxiliary service (BAS) - demand set aside - AT
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