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...
Eligibility for exemption u/s 11 - Approval u/s 10(23C) not granted - Educational institution – Charitable purpose - if the assessee maintained separate books of account for letting out the function hall it has to be produced before AO - AT
Eligibility for exemption u/s 11 - Approval u/s 10(23C) not granted - Educational institution – Charitable purpose - if the assessee maintained separate books of account for letting out the function hall it has to be produced before AO - AT
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