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...
Treating the built up area of a property as stock-in-trade instead of part of the capital asset - The assessee was not carrying out any business,that the built up area was not stock in trade and that he was entitled to the benefit of inflation index - AT
Treating the built up area of a property as stock-in-trade instead of part of the capital asset - The assessee was not carrying out any business,that the built up area was not stock in trade and that he was entitled to the benefit of inflation index - AT
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