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...
Manufacture / construction at site - 3.05 KMs away from the ‘site’ of the flyovers - since the said site was mentioned in the regular correspondence between N.H.A.I. and RITES Ltd. and N.H.A.I. and its engineers had full access to the site and it was near the site of construction of fly-over, benefit of exemption allowed - AT
Manufacture / construction at site - 3.05 KMs away from the ‘site’ of the flyovers - since the said site was mentioned in the regular correspondence between N.H.A.I. and RITES Ltd. and N.H.A.I. and its engineers had full access to the site and it was near the site of construction of fly-over, benefit of exemption allowed - AT
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