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...
Validity of rectification of its order by the Commissioner - principle of natural justice - an order passed without affording personal hearing is an erroneous order, rectification order passed by the the commissioner is valid - AT
Validity of rectification of its order by the Commissioner - principle of natural justice - an order passed without affording personal hearing is an erroneous order, rectification order passed by the the commissioner is valid - AT
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