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...
Airlines business - classification - activities of CRS Companies would fall under the category of "online information and database access or retrieval service" - SC dismissed the appeal of the assessee
Airlines business - classification - activities of CRS Companies would fall under the category of "online information and database access or retrieval service" - SC dismissed the appeal of the assessee
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