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...
Rationalization of the provisions of the Prohibition of Benami Property Transactions Act, 1988 (the PBPT Act) - Any person including initiating officer aggrieved by the order of Adjudicating Authority(AA) may file appeal against AA order within 45 days - Further any Non-Resident person not having any personal or business place in jurisdiction of any high court shall file appeal in the jurisdiction of initiating officer.
Rationalization of the provisions of the Prohibition of Benami Property Transactions Act, 1988 (the PBPT Act) - Any person including initiating officer aggrieved by the order of Adjudicating Authority(AA) may file appeal against AA order within 45 days - Further any Non-Resident person not having any personal or business place in jurisdiction of any high court shall file appeal in the jurisdiction of initiating officer.
Note: It is a system-generated summary and is for quick reference only.