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...
Classification of supply - Works Contract or not - whether the applicant in the subject case is dealing in any immovable property which is transferred in the execution of the contract? - there is a composite supply in the subject case but there is no works contract involved in the subject case - The items are in nature of machine/instruments/equipment and are all replaceable and hence cannot he said to be of ‘immovable’ nature - AAR
Classification of supply - Works Contract or not - whether the applicant in the subject case is dealing in any immovable property which is transferred in the execution of the contract? - there is a composite supply in the subject case but there is no works contract involved in the subject case - The items are in nature of machine/instruments/equipment and are all replaceable and hence cannot he said to be of ‘immovable’ nature - AAR
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