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...
Renting out of immovable property - Assessee leasing out vacant land and water front, is covered under the exclusion provided in the definition of taxable service given in Section 65(105)(zzzz) - demand set aside - AT
Renting out of immovable property - Assessee leasing out vacant land and water front, is covered under the exclusion provided in the definition of taxable service given in Section 65(105)(zzzz) - demand set aside - AT
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