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...
Abatement of Assessment proceedings - proceedings for the assessment year 1988-89 in the case of the present assessee is declared to have abated as having become time-barred. - refund to be allwoed - HC
Abatement of Assessment proceedings - proceedings for the assessment year 1988-89 in the case of the present assessee is declared to have abated as having become time-barred. - refund to be allwoed - HC
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