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...
Estimation of net profit @ 8% of gross turnover cannot be said to be unjustified - However, the salary of the partners and interest of the partner’s capital account cannot be clubbed in such addition.
Estimation of net profit @ 8% of gross turnover cannot be said to be unjustified - However, the salary of the partners and interest of the partner’s capital account cannot be clubbed in such addition.
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