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 notice u/s 148 – Assessment can not be reopened merely because credit of TDS given and income was not offered to tax since it is not any allowance or deduction or loss or relief - HC
Validity of notice u/s 148 – Assessment can not be reopened merely because credit of TDS given and income was not offered to tax since it is not any allowance or deduction or loss or relief - HC
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