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...
Service of Notice u/s 143(2) - period of limitation - provisions of section 292BB cannot extend to a case where the question of limitation is raised on admitted factual position in a given case - AT
Service of Notice u/s 143(2) - period of limitation - provisions of section 292BB cannot extend to a case where the question of limitation is raised on admitted factual position in a given case - AT
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