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...
Action against the employer u/s 276B - not depositing the tax deducted at source from the employee in the Government revenues, would amount to misappropriation of public funds - department is expected to take appropriate view on the basis of facts on record.
Action against the employer u/s 276B - not depositing the tax deducted at source from the employee in the Government revenues, would amount to misappropriation of public funds - department is expected to take appropriate view on the basis of facts on record.
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