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...
Determination of income on the basis of TDS certificate - After appraising the account books and referring to each receipt and TDS certificate, set out facts, there was no fault on the part of the assessee. - HC
Determination of income on the basis of TDS certificate - After appraising the account books and referring to each receipt and TDS certificate, set out facts, there was no fault on the part of the assessee. - HC
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