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...
TDS under section 194H - section 40(a)(ia) of the Act was held to be not applicable on payment of “commission” to the banks on payment received from customers through credit cards. - AT
TDS under section 194H - section 40(a)(ia) of the Act was held to be not applicable on payment of “commission” to the banks on payment received from customers through credit cards. - AT
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