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...
Business Auxiliary Service - amount collected from the customers under the new scheme called “Passport Bonus Card Scheme” on behalf of the manufacturer - When there is no inflow for the appellants, there may not be any allegation of such activity to come within the ambit of the definition of BAS
Business Auxiliary Service - amount collected from the customers under the new scheme called “Passport Bonus Card Scheme” on behalf of the manufacturer - When there is no inflow for the appellants, there may not be any allegation of such activity to come within the ambit of the definition of BAS
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