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...
Refund - period of limitation - the refund for the quarter October to December was due on 01/01/2016. The refund claim was filed on 08/02/2017 which is beyond one year. Therefore, the refund was rightly rejected on time-bar.
Refund - period of limitation - the refund for the quarter October to December was due on 01/01/2016. The refund claim was filed on 08/02/2017 which is beyond one year. Therefore, the refund was rightly rejected on time-bar.
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