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...
Condonation of in filling of appeal before Tribunal - sufficient cause should be understood in pragmatic and practical manner - The cause shown by the assessee was genuine and bonafide. - HC
Condonation of in filling of appeal before Tribunal - sufficient cause should be understood in pragmatic and practical manner - The cause shown by the assessee was genuine and bonafide. - HC
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