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...
Levy of penalty - the assessee agreed to such addition in the proceedings under section 263 of the Act, cannot be the ground for not levying the penalty.
Levy of penalty - the assessee agreed to such addition in the proceedings under section 263 of the Act, cannot be the ground for not levying the penalty.
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