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...
Excessive sugarcane price paid to members - sugar to members at concessional rates - remanded to AO to determine that it is “Appropriation of profit” or deductible u/s 37 in light of judgment of Supreme Court
Excessive sugarcane price paid to members - sugar to members at concessional rates - remanded to AO to determine that it is “Appropriation of profit” or deductible u/s 37 in light of judgment of Supreme Court
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