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...
Reverse Charge - the brand promotion packages offered by the applicant to partnership firms and body corporate do not fall under the category of sponsorship but purely branding - the applicant shall be liable to pay tax (GST) on such services under normal charge only @18%
Reverse Charge - the brand promotion packages offered by the applicant to partnership firms and body corporate do not fall under the category of sponsorship but purely branding - the applicant shall be liable to pay tax (GST) on such services under normal charge only @18%
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