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...
Taxability - GTA Service - utilization of lorries for transportation of ‘iron ore’ from their mines to the port of export at New Mangalore - the tax liability will arise only upon the goods transport agency and an individual truck operator who does not accept such responsibility, is merely performing the activity of transport of goods which is not the subject of the tax - falls outside the ambit of section 65(105)(zzp) of FA, 1994
Taxability - GTA Service - utilization of lorries for transportation of ‘iron ore’ from their mines to the port of export at New Mangalore - the tax liability will arise only upon the goods transport agency and an individual truck operator who does not accept such responsibility, is merely performing the activity of transport of goods which is not the subject of the tax - falls outside the ambit of section 65(105)(zzp) of FA, 1994
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