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...
Valuation u/s 50C - Reference to DVO - objection of the Revenue that CIT direction in referring the valuation to DVO is not correct cannot be accepted. - AT
Valuation u/s 50C - Reference to DVO - objection of the Revenue that CIT direction in referring the valuation to DVO is not correct cannot be accepted. - AT
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