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...
Recovery of tax - creation of charge - section 281 of Income Tax Act - a notice relating to pendency of the income-tax proceeding or payment of tax payable by the assessee is required - HC
Recovery of tax - creation of charge - section 281 of Income Tax Act - a notice relating to pendency of the income-tax proceeding or payment of tax payable by the assessee is required - HC
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