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...
Conversion of shares from stock-in-trade to investments - Once the shares were held as investments, the gains arising out of the sale of investment were to be assessed under the head capital gains and not under the head business profits. - HC
Conversion of shares from stock-in-trade to investments - Once the shares were held as investments, the gains arising out of the sale of investment were to be assessed under the head capital gains and not under the head business profits. - HC
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