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...
Computation of capital gain - ITAT is not justified in concluding that there is no transfer of FAR during the relevant year - Tribunal is also not justified in holding that no income has accrued during the year as no construction has taken place relating to such FAR - HC
Computation of capital gain - ITAT is not justified in concluding that there is no transfer of FAR during the relevant year - Tribunal is also not justified in holding that no income has accrued during the year as no construction has taken place relating to such FAR - HC
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