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...
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Condonation of delay – Invalid service of notice – Well settled that party should not be condemned unheard and case should not be rejected on technical grounds, rather should be decided on merit unless delay is attributable to gross negligence of party - HC
Condonation of delay – Invalid service of notice – Well settled that party should not be condemned unheard and case should not be rejected on technical grounds, rather should be decided on merit unless delay is attributable to gross negligence of party - HC
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