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...
Entitlement to interest u/s. 244A(1) - non granting of interest u/s.244A - Assessee had filed its return in time,that the refund amount exceeded 10% of the tax demand - claim of interest allowed - AT
Entitlement to interest u/s. 244A(1) - non granting of interest u/s.244A - Assessee had filed its return in time,that the refund amount exceeded 10% of the tax demand - claim of interest allowed - AT
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