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...
Maintainability of appeal - Jurisdiction of Tribunal - there is a clear understanding that the confiscated goods were in the category of “baggage” and therefore under Section 129A proviso, this matter cannot be decided by the Tribunal. - AT
Maintainability of appeal - Jurisdiction of Tribunal - there is a clear understanding that the confiscated goods were in the category of “baggage” and therefore under Section 129A proviso, this matter cannot be decided by the Tribunal. - AT
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