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...
Disallowance of front end fees - front end fee is part of interest under Section 2(28A)- interest payment was spread over the duration of the loan - Therefore, it should spread over a period of time
Disallowance of front end fees - front end fee is part of interest under Section 2(28A)- interest payment was spread over the duration of the loan - Therefore, it should spread over a period of time
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