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...
Denial of rebate claim - receipt of commission on transaction - service was received by the recipient abroad and it is partly performed in India and partly performed abroad - refund allowed - AT
Denial of rebate claim - receipt of commission on transaction - service was received by the recipient abroad and it is partly performed in India and partly performed abroad - refund allowed - AT
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