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...
GTA Service - The document issued by District Supply Officer conveying the goods transported cannot be construed as a consignment note to render the Appellant to be a ‘goods transport agency.’
GTA Service - The document issued by District Supply Officer conveying the goods transported cannot be construed as a consignment note to render the Appellant to be a ‘goods transport agency.’
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