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...
Valuation - VAT - deduction of consideration / profit of sale of land - works contracts - construction and buildings - proper authority can probe into transactions of land dealings by the developers - said investigation or inquiry would not be necessary on vague and general grievances - HC
Valuation - VAT - deduction of consideration / profit of sale of land - works contracts - construction and buildings - proper authority can probe into transactions of land dealings by the developers - said investigation or inquiry would not be necessary on vague and general grievances - HC
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