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...
Validity of assessment order - principles of natural justice - the petitioner has been repeatedly stating that the information has to be gathered from more than one source to answer the allegation and has requested for two more months - if respondent is of the view that further time is intended to delay the assessment proceedings, ought to have passed a conditional order and granted reasonable time - order set aside
Validity of assessment order - principles of natural justice - the petitioner has been repeatedly stating that the information has to be gathered from more than one source to answer the allegation and has requested for two more months - if respondent is of the view that further time is intended to delay the assessment proceedings, ought to have passed a conditional order and granted reasonable time - order set aside
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