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...
Application for rectification / review of its order - Omission on the part of counsel to cite an authority of law does not amount to error apparent on the face of record so as to constitute ground for reviewing prior judgment. - HC
Application for rectification / review of its order - Omission on the part of counsel to cite an authority of law does not amount to error apparent on the face of record so as to constitute ground for reviewing prior judgment. - HC
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