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...
Renting of immovable property service - only the premium amount charged was held to be not liable to tax. In the present case, there is no such premium amount involved. - appellants have not been able to make out a prima-facie case in their favour on merit - AT
Renting of immovable property service - only the premium amount charged was held to be not liable to tax. In the present case, there is no such premium amount involved. - appellants have not been able to make out a prima-facie case in their favour on merit - AT
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