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...
Earlier order of the Tribunal has been accepted by the Revenue - subsequent decision based on such earlier decision of the tribunal cannot be challenged - The State cannot act arbitrarily to pick and chose the orders from which appeals would be filed. - HC
Earlier order of the Tribunal has been accepted by the Revenue - subsequent decision based on such earlier decision of the tribunal cannot be challenged - The State cannot act arbitrarily to pick and chose the orders from which appeals would be filed. - HC
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