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...
Classification of goods - Micro Cellular Rubber Blocks - actual user based exemption - even if the buyers used the goods for repair of footwear, the violation of condition of Notification cannot be presumed.
Classification of goods - Micro Cellular Rubber Blocks - actual user based exemption - even if the buyers used the goods for repair of footwear, the violation of condition of Notification cannot be presumed.
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