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...
Disallowance u/s 14A - once it is clear that Section 44 read with Rule 2 of the First Schedule to the Act alone would apply when it comes to computing the profits and gains of life insurance business, the question of resorting to any other provision for individual items of income and expenditure would not arise - no disallowance
Disallowance u/s 14A - once it is clear that Section 44 read with Rule 2 of the First Schedule to the Act alone would apply when it comes to computing the profits and gains of life insurance business, the question of resorting to any other provision for individual items of income and expenditure would not arise - no disallowance
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