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...
Capital gain arising from the transfer of depreciable asset u/s. 50 - the provisions of section 50C can be applied to adopt the value assessed for stamp duty payment as full value of consideration - AT
Capital gain arising from the transfer of depreciable asset u/s. 50 - the provisions of section 50C can be applied to adopt the value assessed for stamp duty payment as full value of consideration - AT
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