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...
Rejection of declaration under VCES Scheme - The said amount is not the part of ST 3 returns as these amounts have not been paid for the services shown in ST3 return - If the same has been taken into consideration, their VCES Declaration would have been accepted
Rejection of declaration under VCES Scheme - The said amount is not the part of ST 3 returns as these amounts have not been paid for the services shown in ST3 return - If the same has been taken into consideration, their VCES Declaration would have been accepted
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