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...
Eligibility for exemption U/s. 11 - the business of renting vastu etc. for a fee - charitable activity u/s 2(15) - FAA had not considered the later judgment which is considered one of the landmark judgments dealing with charitable activities since 1980 - matter remanded back - AT
Eligibility for exemption U/s. 11 - the business of renting vastu etc. for a fee - charitable activity u/s 2(15) - FAA had not considered the later judgment which is considered one of the landmark judgments dealing with charitable activities since 1980 - matter remanded back - AT
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