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...
Exemption available u/s 11 - business of Bar and Restaurant – the assessee trust is entitled to exemption u/s 11 for all its income except for income providing facilities of playing cards - AT
Exemption available u/s 11 - business of Bar and Restaurant – the assessee trust is entitled to exemption u/s 11 for all its income except for income providing facilities of playing cards - AT
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