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...
Assessment of income - nature of amount of interest - work could not be completed by the stipulated period and hence a dispute arose between the assessee and the Irrigation Department - interest actually received was income. - HC
Assessment of income - nature of amount of interest - work could not be completed by the stipulated period and hence a dispute arose between the assessee and the Irrigation Department - interest actually received was income. - HC
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