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...
Business auxiliary services - reverse charge mechanism - The service provider is not situated outside India - No case was set up by the department that in the present case, such reverse charge mechanism applies. - Demand set aside - HC
Business auxiliary services - reverse charge mechanism - The service provider is not situated outside India - No case was set up by the department that in the present case, such reverse charge mechanism applies. - Demand set aside - HC
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