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...
Stay of demand - assessee in default - Petitioner's application under Section 220(2A) rejected - unreasonableness would be in not providing an adequate opportunity to the petitioner - The petitioner cannot be blamed for the delay caused at the Departmental level - HC
Stay of demand - assessee in default - Petitioner's application under Section 220(2A) rejected - unreasonableness would be in not providing an adequate opportunity to the petitioner - The petitioner cannot be blamed for the delay caused at the Departmental level - HC
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