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...
Stay of demand - direction to deposit of 20% of demand - institution is registered u/s 12AA - admittedly a discretion vested in the statutory authority to go below the limit of 20% so fixed in the advisories issued by CBDT - granted interim protection til the disposal of the appeal
Stay of demand - direction to deposit of 20% of demand - institution is registered u/s 12AA - admittedly a discretion vested in the statutory authority to go below the limit of 20% so fixed in the advisories issued by CBDT - granted interim protection til the disposal of the appeal
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