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...
Instead of terminating the proceedings initiated u/s 148 of the Act by dropping them the revenue chose inexplicably to keep those proceedings alive - This amounts to nothing but harassment of the petitioner - HC
Instead of terminating the proceedings initiated u/s 148 of the Act by dropping them the revenue chose inexplicably to keep those proceedings alive - This amounts to nothing but harassment of the petitioner - HC
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