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 u/s 194A - interest payment made under the award of the Tribunal in motor vehicle accident case - action of the Petitioner deducting tax at source on the interest awarded by the Tribunal, was wholly unjustified and illegal - HC
TDS u/s 194A - interest payment made under the award of the Tribunal in motor vehicle accident case - action of the Petitioner deducting tax at source on the interest awarded by the Tribunal, was wholly unjustified and illegal - HC
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