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...
Genuineness of long term capital gain (LTCG) – income from undisclosed sources - The onus, which so rested on the assessee-respondent, was never discharged by the assessee- respondent. - matter remanded back to ITAT - HC
Genuineness of long term capital gain (LTCG) – income from undisclosed sources - The onus, which so rested on the assessee-respondent, was never discharged by the assessee- respondent. - matter remanded back to ITAT - HC
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