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 – it cannot be said that the Assessee society was not carrying on banking business as it was accepting deposits from the persons who have no voting right - assessee is not entitled for deduction u/s. 80P of the Act on any reasoning - AT
Deduction u/s 80P – it cannot be said that the Assessee society was not carrying on banking business as it was accepting deposits from the persons who have no voting right - assessee is not entitled for deduction u/s. 80P of the Act on any reasoning - AT
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