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...
Deduction u/s 80P - ‘Member’ includes ‘Associate Member’ - authorities cannot go beyond their jurisdiction and make classification within a classification of members to deny the benefit of deduction. - AT
Deduction u/s 80P - ‘Member’ includes ‘Associate Member’ - authorities cannot go beyond their jurisdiction and make classification within a classification of members to deny the benefit of deduction. - AT
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