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...
Clandestine removal - cross examination of witnesses - It is required for the departmental adjudicating authorities to first admit the statements in evidence in accordance in the procedure prescribed in Section 9D before the same can be used against asseesse even in departmental proceedings. - AT
Clandestine removal - cross examination of witnesses - It is required for the departmental adjudicating authorities to first admit the statements in evidence in accordance in the procedure prescribed in Section 9D before the same can be used against asseesse even in departmental proceedings. - AT
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