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...
Capital gain computation - reference to DVO - fair market value determination - It is just and fair to allow 30% deduction instead of 20% granted by the DVO by considering the negative factors to the land.
Capital gain computation - reference to DVO - fair market value determination - It is just and fair to allow 30% deduction instead of 20% granted by the DVO by considering the negative factors to the land.
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