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...
Capital gain on transfer of shares outside India - For applicability of Explanation 5 of the section 9 it is sufficient to state that the explanation covers the non residents and not a resident entity - AT
Capital gain on transfer of shares outside India - For applicability of Explanation 5 of the section 9 it is sufficient to state that the explanation covers the non residents and not a resident entity - AT
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