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...
TDS on renting of pipelines for for transportation of GAS – provision of section 194C are applicable, and not section 194I, and therefore, interest under section 201(1A) is not payable by the assessee - AT
TDS on renting of pipelines for for transportation of GAS – provision of section 194C are applicable, and not section 194I, and therefore, interest under section 201(1A) is not payable by the assessee - AT
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