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...
Computation of book profits u/s 115JB - there was no merit in the argument of the counsel that the share of income of the joint venture should be excluded from the book profit of the assessee - AT
Computation of book profits u/s 115JB - there was no merit in the argument of the counsel that the share of income of the joint venture should be excluded from the book profit of the assessee - AT
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