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...
TDS u/s 194C OR 192 - salary payment made to staff - amount is less than than taxable limit u/s 192 - demand of TDS u/s 194C - relationship between the management and teaching staff - the payment in question is not covered by the provisions of section 194C - AT
TDS u/s 194C OR 192 - salary payment made to staff - amount is less than than taxable limit u/s 192 - demand of TDS u/s 194C - relationship between the management and teaching staff - the payment in question is not covered by the provisions of section 194C - AT
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