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...
LTCG - the claim of exemption u/s 54F which was made in the assessment proceedings cannot be given to the assessee as the property has been purchased by the father of the assessee and not the assessee.
LTCG - the claim of exemption u/s 54F which was made in the assessment proceedings cannot be given to the assessee as the property has been purchased by the father of the assessee and not the assessee.
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