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...
Addition of income from amenities – assessee as the owner of the building was only exploiting the property as owner by letting out the same and realizing income by way of rent - taxable as income from house property - AT
Addition of income from amenities – assessee as the owner of the building was only exploiting the property as owner by letting out the same and realizing income by way of rent - taxable as income from house property - AT
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