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...
Taxability of works contract - the point at which these iron and steel products are taxable is the point of accretion, that is, the point of incorporation into the building or structure - Transaction cannot be taxed again - SC
Taxability of works contract - the point at which these iron and steel products are taxable is the point of accretion, that is, the point of incorporation into the building or structure - Transaction cannot be taxed again - SC
Note: It is a system-generated summary and is for quick reference only.