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...
Transfer of case u/s 127 - An assessee is entitled to know the reasons why the assessment jurisdiction is transferred u/s 127. The impugned order is non-speaking. A non-speaking order is a nullity.
Transfer of case u/s 127 - An assessee is entitled to know the reasons why the assessment jurisdiction is transferred u/s 127. The impugned order is non-speaking. A non-speaking order is a nullity.
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