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...
Valuation - tooling/patterns - supplied free of cost to the appellant - the amortized value of such tooling must be added in the assessable value of the automobile parts manufactured and sold by the appellant to their customer - AT
Valuation - tooling/patterns - supplied free of cost to the appellant - the amortized value of such tooling must be added in the assessable value of the automobile parts manufactured and sold by the appellant to their customer - AT
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