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...
Exemption u/s 10(37) - compulsorily acquired of land - merely because the assessee to avoid litigation entered into negotiations and settled the final compensation would not alter the character of acquisition which remains compulsory - benefit of exemption allowed - SC
Exemption u/s 10(37) - compulsorily acquired of land - merely because the assessee to avoid litigation entered into negotiations and settled the final compensation would not alter the character of acquisition which remains compulsory - benefit of exemption allowed - SC
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