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...
Validity of assessment - Special audit u/s 142(2A) - period of limitation - Since the foundation is removed, the super structure i.e. the assessment order must fall.
Validity of assessment - Special audit u/s 142(2A) - period of limitation - Since the foundation is removed, the super structure i.e. the assessment order must fall.
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