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...
Exemption u/s 54 - LTCG - delay in obtaining possession of residential flat and getting purchase deed executed was on account of the developer and was by reason beyond the control of the assessee - exemption is allowable
Exemption u/s 54 - LTCG - delay in obtaining possession of residential flat and getting purchase deed executed was on account of the developer and was by reason beyond the control of the assessee - exemption is allowable
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