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...
Penalty u/s 272B - default in quoting Permanent account number - TDS return - valid/missing PANs have been mad good by filing correct statement well before the issue of final penalty notice - No penalty - AT
Penalty u/s 272B - default in quoting Permanent account number - TDS return - valid/missing PANs have been mad good by filing correct statement well before the issue of final penalty notice - No penalty - AT
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