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...
Reassessment on the basis of the retrospective amendment effected in Explanation-1 to Section 115JB - Provision for Bad and Doubtful Debt - that amendment would not be available for the Assessing Authority to exercise the power to reopen the assessment.
Reassessment on the basis of the retrospective amendment effected in Explanation-1 to Section 115JB - Provision for Bad and Doubtful Debt - that amendment would not be available for the Assessing Authority to exercise the power to reopen the assessment.
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