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...
Allowabiltry of depreciation - not claimed deprecation in either its original return or in its revised return - Tribunal allowed the depreciation - no substantial question of law arises
Allowabiltry of depreciation - not claimed deprecation in either its original return or in its revised return - Tribunal allowed the depreciation - no substantial question of law arises
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