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...
Adjudicating authority should be more cautious and apply mind reasonably while conduct of adjudication and not blanketly confirm the demand in the show cause notice. - AT
Adjudicating authority should be more cautious and apply mind reasonably while conduct of adjudication and not blanketly confirm the demand in the show cause notice. - AT
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