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 80IA - job work of decoration of glazed ceramic tiles - original block does not remain the marble block, it becomes a slab or tile - not only there is manufacture but also an activity which is something beyond manufacture and which brings a new product into existence - exemption allowed - HC
Deduction u/s 80IA - job work of decoration of glazed ceramic tiles - original block does not remain the marble block, it becomes a slab or tile - not only there is manufacture but also an activity which is something beyond manufacture and which brings a new product into existence - exemption allowed - HC
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