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...
Recovery during the operation of stay order - Claim of appellant for refund of the excess amount has to be allowed not only as a relief to the appellant but also as a lesson for the department - AT
Recovery during the operation of stay order - Claim of appellant for refund of the excess amount has to be allowed not only as a relief to the appellant but also as a lesson for the department - AT
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