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...
Expenditure on protection of copyright - there is no requirement for any further written agreement between the owner of the trademark and the assessee for sharing of cost - Claim of Expenditure allowed - AT
Expenditure on protection of copyright - there is no requirement for any further written agreement between the owner of the trademark and the assessee for sharing of cost - Claim of Expenditure allowed - AT
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