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...
Officer in default – whether when the company had a managing director, whole-time director and manager there cannot be any prosecution against the petitioner who was an ordinary director - held yes - HC
Officer in default – whether when the company had a managing director, whole-time director and manager there cannot be any prosecution against the petitioner who was an ordinary director - held yes - HC
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