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...
Interior Decorator Service - On the issue of classification and taxability, both the members are in agreement - decided against the assessee. - But on the issue of raising demand invoking extended period of limitation and levy of penalty, there is no consent, referred to larger bench - AT
Interior Decorator Service - On the issue of classification and taxability, both the members are in agreement - decided against the assessee. - But on the issue of raising demand invoking extended period of limitation and levy of penalty, there is no consent, referred to larger bench - AT
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