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...
Order u/s 201(1)/201(1A) of the Act – four years was a reasonable period for passing an order u/s 201(1)/201(1A), particularly when no limitation was prescribed - AT
Order u/s 201(1)/201(1A) of the Act – four years was a reasonable period for passing an order u/s 201(1)/201(1A), particularly when no limitation was prescribed - AT
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