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...
Entitlement for deduction U/s 80IB - amount under the head VKGUY [Vishesh Krishi Gram Udhyog Yojana] and on account of DEPB - these benefits do not form part of the net profits of eligible industrial undertaking for the purposes of Sections 80I/80IA/80IB - AT
Entitlement for deduction U/s 80IB - amount under the head VKGUY [Vishesh Krishi Gram Udhyog Yojana] and on account of DEPB - these benefits do not form part of the net profits of eligible industrial undertaking for the purposes of Sections 80I/80IA/80IB - AT
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