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...
Supply of tangible goods - revenue was of the view that allowing use of such capital assets amounts to providing of services, namely, "supply of tangible goods" service. - stay granted partly - AT
Supply of tangible goods - revenue was of the view that allowing use of such capital assets amounts to providing of services, namely, "supply of tangible goods" service. - stay granted partly - AT
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