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...
Scope of SCN - The two contentions are contradictory to each other which gives an impression that there was total confusion in the minds of people who have issued SCN. Therefore, such SCN which is unclear and confusing is not sustainable in law. - AT
Scope of SCN - The two contentions are contradictory to each other which gives an impression that there was total confusion in the minds of people who have issued SCN. Therefore, such SCN which is unclear and confusing is not sustainable in law. - AT
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