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...
Genuineness of the donations – Benefit of exemption u/s 11 and 12 - the benefit of sections 11 & 12 in computing the income received on account of donations from identified donors cannot be denied - AT
Genuineness of the donations – Benefit of exemption u/s 11 and 12 - the benefit of sections 11 & 12 in computing the income received on account of donations from identified donors cannot be denied - AT
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