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...
Reopening of assessment - AO has blindly gone by the objections raised by the Revenue’s Audit party without his own independent application of mind or the actual verification of the assessment records. - reopening of assessment u/s.147 in terms of aforesaid “reasons recorded” is unjustified in law - AT
Reopening of assessment - AO has blindly gone by the objections raised by the Revenue’s Audit party without his own independent application of mind or the actual verification of the assessment records. - reopening of assessment u/s.147 in terms of aforesaid “reasons recorded” is unjustified in law - AT
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