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...
Claim for deduction under section 80IA disallowed - , manufacture of power - the profits and gains derived by the assessee from the sale of sludge/waste oil is eligible for deduction under section 80IA of the Act - AT
Claim for deduction under section 80IA disallowed - , manufacture of power - the profits and gains derived by the assessee from the sale of sludge/waste oil is eligible for deduction under section 80IA of the Act - AT
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