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...
Levy of fees u/s. 234E - delay in filing Form No.26Q - TDS returns / statements - AO is not empowered to charge fees u/s 234E of the Act by way of intimations issued u/s 200A of the Act in respect of defaults before 01.06.2015 - AT
Levy of fees u/s. 234E - delay in filing Form No.26Q - TDS returns / statements - AO is not empowered to charge fees u/s 234E of the Act by way of intimations issued u/s 200A of the Act in respect of defaults before 01.06.2015 - AT
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