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...
Computation of capital gain - transfer of immovable property u/s 2(47) - the claim of the assessee to exclude the cost of acquisition of furniture from sale consideration of house property is not justified - AT
Computation of capital gain - transfer of immovable property u/s 2(47) - the claim of the assessee to exclude the cost of acquisition of furniture from sale consideration of house property is not justified - AT
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