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...
Penalty u/s 271D - directors withdrawing from the capital account in their respective proprietary concerns for the purpose of construction of building and purchase of machinery of the new company, cannot be treated as a loan or deposit as contemplated u/s 269SS - AT
Penalty u/s 271D - directors withdrawing from the capital account in their respective proprietary concerns for the purpose of construction of building and purchase of machinery of the new company, cannot be treated as a loan or deposit as contemplated u/s 269SS - AT
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