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...
Reversal of Input tax credit - mismatch of return - The web report or the data maintained by the Department is only a starting point, based on which, the authority has to enquire and proceed further. - Assessee must be given an opportunity to explain.
Reversal of Input tax credit - mismatch of return - The web report or the data maintained by the Department is only a starting point, based on which, the authority has to enquire and proceed further. - Assessee must be given an opportunity to explain.
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