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...
Reopening of assessment - even without passing the order u/s 143(3), where the proceedings are pending, a notice u/s148 of the Act was issued to RJA asking it to file a return - This was impermissible in law - HC
Reopening of assessment - even without passing the order u/s 143(3), where the proceedings are pending, a notice u/s148 of the Act was issued to RJA asking it to file a return - This was impermissible in law - HC
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