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...
Imposition of penalty u/s 76(2)(b) of RVAT - The material columns remained unfilled and equally important fact that VAT-47 was not at all punched is sufficient to hold that the AO was well justified in coming to the conclusion of imposition of penalty - HC
Imposition of penalty u/s 76(2)(b) of RVAT - The material columns remained unfilled and equally important fact that VAT-47 was not at all punched is sufficient to hold that the AO was well justified in coming to the conclusion of imposition of penalty - HC
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