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...
Appeal before CIT(A) - The payment of tax after the filling of appeal before it is taken up for disposal, would be sufficient to validate the defective appeal - AT
Appeal before CIT(A) - The payment of tax after the filling of appeal before it is taken up for disposal, would be sufficient to validate the defective appeal - AT
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