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...
Job work - When the process carried out by the appellant amounts to manufacture, the very same activity cannot be considered as a service. Merely because the said activity is carried out on an intermediate product.
Job work - When the process carried out by the appellant amounts to manufacture, the very same activity cannot be considered as a service. Merely because the said activity is carried out on an intermediate product.
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