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...
Loss on revaluation of investments - valuation of stock in trade - the securities of the Banks are investment and have to be valued at costs or market price, whichever is less - claim of loss allowed - HC
Loss on revaluation of investments - valuation of stock in trade - the securities of the Banks are investment and have to be valued at costs or market price, whichever is less - claim of loss allowed - HC
Note: It is a system-generated summary and is for quick reference only.
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