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...
When the Jeeps get the processing of bulletproofing by job workers outside the factory premises, the cost of bullet proofing is not be added in the transaction value - SC
When the Jeeps get the processing of bulletproofing by job workers outside the factory premises, the cost of bullet proofing is not be added in the transaction value - SC
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