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...
Claim of small scale exemption upto ₹ 10 Lakhs - renting of Immovable Property service - risks and rewards are not shared as each of the co-owner brought money from their own sources to buy properties and they are receiving rents separately - the threshold exemption is available for each individual co-owner
Claim of small scale exemption upto ₹ 10 Lakhs - renting of Immovable Property service - risks and rewards are not shared as each of the co-owner brought money from their own sources to buy properties and they are receiving rents separately - the threshold exemption is available for each individual co-owner
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