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 271D - loan accepted in cash - The cash loans in question cannot be said fall within the mischief of Section 269SS as near relatives cannot be said to be “Other person” within the meaning of Sec.269SS.
Penalty u/s 271D - loan accepted in cash - The cash loans in question cannot be said fall within the mischief of Section 269SS as near relatives cannot be said to be “Other person” within the meaning of Sec.269SS.
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