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...
Export of Service or not - design & Development services provided by Lear India to Lear entities situated abroad - OIDAR services or not - this authority cannot admit the application in respect of this question because the question raised in the application is already pending before the department.
Export of Service or not - design & Development services provided by Lear India to Lear entities situated abroad - OIDAR services or not - this authority cannot admit the application in respect of this question because the question raised in the application is already pending before the department.
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