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...
Classification of services - intermediary service or not - benefit of exports - The applicant is providing intermediary service in the name of hand holding service and not 'support service' as being claimed by the applicant and the said service does not qualify to be an export of service.
Classification of services - intermediary service or not - benefit of exports - The applicant is providing intermediary service in the name of hand holding service and not 'support service' as being claimed by the applicant and the said service does not qualify to be an export of service.
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