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...
Validity of faceless assessment u/s 144B - not being granted a fair opportunity of hearing - this court is of the firm view that the principles of natural justice to the aforesaid extent, particularly when the Act itself provides for a procedure for the same, stands violated. - matter restored back - HC
Validity of faceless assessment u/s 144B - not being granted a fair opportunity of hearing - this court is of the firm view that the principles of natural justice to the aforesaid extent, particularly when the Act itself provides for a procedure for the same, stands violated. - matter restored back - HC
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