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...
Product registration and filing fee - If the non-resident has not rendered any services in India, or the amount paid is not taxable in India, provisions of section 195 does not apply - AT
Product registration and filing fee - If the non-resident has not rendered any services in India, or the amount paid is not taxable in India, provisions of section 195 does not apply - AT
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