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...
Scope of salary for the purpose of TDS – the conveyance allowance is clearly taxable under the head 'Salary' - conveyance allowance paid cannot be excluded from salary, while computing TDS - HC
Scope of salary for the purpose of TDS – the conveyance allowance is clearly taxable under the head 'Salary' - conveyance allowance paid cannot be excluded from salary, while computing TDS - HC
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