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...
Place of supply - sourcing (on a worldwide basis)) of goods from India - export or not - Appellate authority dismissed the appeal Challenging the decision of the Advance ruling decision -
Place of supply - sourcing (on a worldwide basis)) of goods from India - export or not - Appellate authority dismissed the appeal Challenging the decision of the Advance ruling decision -
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