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...
Revenue neutral exercise - Credit of entry tax paid is available to manufactures - Unless the petitioners discharge their tax liability at their instance, no consideration to the plea of revenue neutrality - HC
Revenue neutral exercise - Credit of entry tax paid is available to manufactures - Unless the petitioners discharge their tax liability at their instance, no consideration to the plea of revenue neutrality - HC
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