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...
TDS - taking of the machinery and equipment on hire would not amount to a contract for carrying out any work as contemplated in section 194C - The said contract i.e. taking of machinery and equipment on hire also cannot be treated with a contract for supply of labour - No TDS liability u/s 194C - HC
TDS - taking of the machinery and equipment on hire would not amount to a contract for carrying out any work as contemplated in section 194C - The said contract i.e. taking of machinery and equipment on hire also cannot be treated with a contract for supply of labour - No TDS liability u/s 194C - HC
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