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...
Rejection of the application filed u/s. 10(23C)(vi) - university / educational institution - means may be determined based on economic condition or the situation of the student - the appellant university is not established with the profit motive - there is no reason for denying the exemption u/s. 10(23C)(vi) of the Act. - AT
Rejection of the application filed u/s. 10(23C)(vi) - university / educational institution - means may be determined based on economic condition or the situation of the student - the appellant university is not established with the profit motive - there is no reason for denying the exemption u/s. 10(23C)(vi) of the Act. - AT
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