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...
Valuation - physician samples - most of the pharmaceuticals manufacturers were adopting assessable value on the basis of cost data, we are of the view that no malafide intention can be attributed to the assessee so as to invoke the longer period of limitation - AT
Valuation - physician samples - most of the pharmaceuticals manufacturers were adopting assessable value on the basis of cost data, we are of the view that no malafide intention can be attributed to the assessee so as to invoke the longer period of limitation - AT
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