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...
Suppression of profit of bogus purchases - held that:- when the sales have been accepted, there is no question of disputing the purchases because no sales could be made without purchases. - AT
Suppression of profit of bogus purchases - held that:- when the sales have been accepted, there is no question of disputing the purchases because no sales could be made without purchases. - AT
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