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...
Application for recall of the order – Merely observing that the assessee failed to collect the relied upon documents was not sufficient to justify ex parte proceedings - AT
Application for recall of the order – Merely observing that the assessee failed to collect the relied upon documents was not sufficient to justify ex parte proceedings - AT
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