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...
Levy of GST - Construction services - relevant date of completion of construction of the property - If the entire consideration is received after the date of completion, then the transaction would not be liable to GST.
Levy of GST - Construction services - relevant date of completion of construction of the property - If the entire consideration is received after the date of completion, then the transaction would not be liable to GST.
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