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...
Amount received on transfer of Bungalow - the presumption under the law is that the assessee had sold his interest in the entire property even if he has acquired such ownership rights after the sale. - to be assessed under the head “capital gains” - AT
Amount received on transfer of Bungalow - the presumption under the law is that the assessee had sold his interest in the entire property even if he has acquired such ownership rights after the sale. - to be assessed under the head “capital gains” - AT
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