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...
Valuation of goods - Inclusion of lumpsum trademark fee and lumpsum royalty for technical knowhow - SC confirmed the decision of CESTAT wherein it was found that, the same is condition of sale for purchase of raw-materials from related foreign entities - liable to be included - SC
Valuation of goods - Inclusion of lumpsum trademark fee and lumpsum royalty for technical knowhow - SC confirmed the decision of CESTAT wherein it was found that, the same is condition of sale for purchase of raw-materials from related foreign entities - liable to be included - SC
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