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...
Principles of Natural Justice - opportunity to cross examination - petitioner has sought for a request to cross examine, the same came to be denied then the petitioner had also raised this before the Appellate Authority, hence, this Court is of the affirmed view that the petitioner can be granted an opportunity to cross examine the three witnesses - remanded
Principles of Natural Justice - opportunity to cross examination - petitioner has sought for a request to cross examine, the same came to be denied then the petitioner had also raised this before the Appellate Authority, hence, this Court is of the affirmed view that the petitioner can be granted an opportunity to cross examine the three witnesses - remanded
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