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...
Appellate order as passed by National Faceless Appeal Centre - NFAC - the centralizedNFAC have chooses to contemptuously ignore the binding precedent of Jurisdictional High Court and have applied the non-jurisdictional High Court decision to deprive the assessee from the benefit of the judicial High Court decision. - A good intentioned and well thought notification issued by the Board for NFAC, is not yielding the desired result on account of incorrect application of law. - AT
Appellate order as passed by National Faceless Appeal Centre - NFAC - the centralizedNFAC have chooses to contemptuously ignore the binding precedent of Jurisdictional High Court and have applied the non-jurisdictional High Court decision to deprive the assessee from the benefit of the judicial High Court decision. - A good intentioned and well thought notification issued by the Board for NFAC, is not yielding the desired result on account of incorrect application of law. - AT
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