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...
Plea for condonation of delay - reason provided for non filing the appeal in time being quit of employee looking after the excise work - Reason given are very sketchy and cannot be accepted as justifiable reason. - AT
Plea for condonation of delay - reason provided for non filing the appeal in time being quit of employee looking after the excise work - Reason given are very sketchy and cannot be accepted as justifiable reason. - AT
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