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...
Eligibility of deduction u/s 80ID - five year tax holiday to new hotels of two, three and four star categories and convention centers - The assessee has commenced already established business by way of transfer to a new business of a building previously used as a hotel. - assessee is not eligible for deduction - AT
Eligibility of deduction u/s 80ID - five year tax holiday to new hotels of two, three and four star categories and convention centers - The assessee has commenced already established business by way of transfer to a new business of a building previously used as a hotel. - assessee is not eligible for deduction - AT
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