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...
Valuation of Electron Guns and Electron Gun Heaters and calculation of Miscellaneous income - dismissed due to the insignificant tax effect involved in these appeals but subject to the result of the appeals before the Supreme Court - HC
Valuation of Electron Guns and Electron Gun Heaters and calculation of Miscellaneous income - dismissed due to the insignificant tax effect involved in these appeals but subject to the result of the appeals before the Supreme Court - HC
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