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...
Assessee has not been handed over the relevant portion of land, disallowance of claim of provision for expenses made in the accounts of the assessee confirmed - AT
Assessee has not been handed over the relevant portion of land, disallowance of claim of provision for expenses made in the accounts of the assessee confirmed - AT
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