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...
Disallowance of direct expenses materials - there is no doubt of whatsoever with regard to purchases of materials for the purpose of development of land. - When 50% direct expense is genuine, then remaining 50% cannot be non-genuine merely because it was purchased from associate concern.
Disallowance of direct expenses materials - there is no doubt of whatsoever with regard to purchases of materials for the purpose of development of land. - When 50% direct expense is genuine, then remaining 50% cannot be non-genuine merely because it was purchased from associate concern.
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