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...
The failure of the CESTAT to adjudicate the petitioners’ appeal, in the opinion of this Court, is inexplicable. - The CESTAT’s approach of ‘washing its hands’ of the duty cast upon is, therefore, deprecated in the strongest terms.
The failure of the CESTAT to adjudicate the petitioners’ appeal, in the opinion of this Court, is inexplicable. - The CESTAT’s approach of ‘washing its hands’ of the duty cast upon is, therefore, deprecated in the strongest terms.
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