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...
Penalty for concealment of Income u/s 271(1)(c) - claims were ex facie wrong being contrary to fundamental/basic principles of accounts and Act, would not have escaped notice or missed - penalty confirmed - HC
Penalty for concealment of Income u/s 271(1)(c) - claims were ex facie wrong being contrary to fundamental/basic principles of accounts and Act, would not have escaped notice or missed - penalty confirmed - HC
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