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...
Principle of 'lifting of the corporate veil' - recovery of duty / tax from the director cannot be made merely on the basis of allegation - The test of fraudulent conduct not satisfied, so as to attract the principle of lifting of corporate veil - HC
Principle of 'lifting of the corporate veil' - recovery of duty / tax from the director cannot be made merely on the basis of allegation - The test of fraudulent conduct not satisfied, so as to attract the principle of lifting of corporate veil - HC
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