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...
Notice u/s 143(2) - objection as to territorial jurisdiction has to be raised at the earliest and is otherwise deemed to have been waived. - On the same analogy, notice under section 143(2) cannot be held to be void for want of jurisdiction - HC
Notice u/s 143(2) - objection as to territorial jurisdiction has to be raised at the earliest and is otherwise deemed to have been waived. - On the same analogy, notice under section 143(2) cannot be held to be void for want of jurisdiction - HC
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