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...
Interest u/s 244A on principal claim of refund of tax - AO has not made out the case of delay in refund for any period attributable to the assessee disentitling for interest - officer has no escape from granting interest to the assessee in terms of section 244A(1)(a) of the Act - HC
Interest u/s 244A on principal claim of refund of tax - AO has not made out the case of delay in refund for any period attributable to the assessee disentitling for interest - officer has no escape from granting interest to the assessee in terms of section 244A(1)(a) of the Act - HC
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