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...
Extended period of limitation - It is on record that the demand has been raised as per the audit objection and the entire activity of appellant was known to the department - the entire demand is also time barred by limitation of period.
Extended period of limitation - It is on record that the demand has been raised as per the audit objection and the entire activity of appellant was known to the department - the entire demand is also time barred by limitation of period.
Note: It is a system-generated summary and is for quick reference only.