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...
Imposition of late filing fee u/s 234E - late filing of TDS return - substitution made by clause (c) to (f) u/s 200A(1) can be read as having prospective effect and not having retrospective effect - no penalty.
Imposition of late filing fee u/s 234E - late filing of TDS return - substitution made by clause (c) to (f) u/s 200A(1) can be read as having prospective effect and not having retrospective effect - no penalty.
Note: It is a system-generated summary and is for quick reference only.