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...
Monetary limit - maintainability of appeal - litigation for approaching the High Court shall be of a minimum value of ₹ 50,00,000/- - this Court is aware of the fact that the circular was considered by the Apex Court and in terms of the contents of such circular, it has been held that the same is having retrospective application i.e. in respect of the pending litigations as well
Monetary limit - maintainability of appeal - litigation for approaching the High Court shall be of a minimum value of ₹ 50,00,000/- - this Court is aware of the fact that the circular was considered by the Apex Court and in terms of the contents of such circular, it has been held that the same is having retrospective application i.e. in respect of the pending litigations as well
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
