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...
Rate of Income Tax - Now the facility of "new tax regime" is available to individual or HUF, association of persons [other than a co-operative society], or body of individuals, whether incorporated or not, or an artificial juridical person.
Rate of Income Tax - Now the facility of "new tax regime" is available to individual or HUF, association of persons [other than a co-operative society], or body of individuals, whether incorporated or not, or an artificial juridical person.
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