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...
A confiscation and penalty order was passed solely on the retracted statement of the appellant - and further these persons were not examined in the adjudication proceedings - the order is contrary to settled legal position and was clearly illegal, arbitrary and liable to be set-aside.
A confiscation and penalty order was passed solely on the retracted statement of the appellant - and further these persons were not examined in the adjudication proceedings - the order is contrary to settled legal position and was clearly illegal, arbitrary and liable to be set-aside.
Note: It is a system-generated summary and is for quick reference only.