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...
Penalty u/s 158BFA (2) - the party seeking protection from the penalty must file return pursuant to notice under section 158BD. - 'Nil return filed does not satisfy the proviso. - HC
Penalty u/s 158BFA (2) - the party seeking protection from the penalty must file return pursuant to notice under section 158BD. - 'Nil return filed does not satisfy the proviso. - HC
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