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...
Withholding of Tax u/s 195 of the Act – Purchase of equity shares – LTCG arising - the applicant will be entitled to benefit of proviso to Section 112(1) of the Act on sale of equity shares - AAR
Withholding of Tax u/s 195 of the Act – Purchase of equity shares – LTCG arising - the applicant will be entitled to benefit of proviso to Section 112(1) of the Act on sale of equity shares - AAR
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