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...
Penalty u/s 271(l)(c) - TDS not been deducted on the interest payments - bonafide mistake - The penalty under the provision is a civil liability. Willful concealment is not an essential ingredient for attracting civil liability
Penalty u/s 271(l)(c) - TDS not been deducted on the interest payments - bonafide mistake - The penalty under the provision is a civil liability. Willful concealment is not an essential ingredient for attracting civil liability
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