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...
Valuation of services - inclusion of value of non-monetary consideration (free accommodation, medical facilities, vehicle and telephone insurance and stationery and other expenses) in the taxable value or not - Not to be included - AT
Valuation of services - inclusion of value of non-monetary consideration (free accommodation, medical facilities, vehicle and telephone insurance and stationery and other expenses) in the taxable value or not - Not to be included - AT
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