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...
Penalty for concealment – Just because there is a substitution of valuation u/s 50C as the fair value, it cannot be said that there was any concealment of income or furnishing of inaccurate particulars - AT
Penalty for concealment – Just because there is a substitution of valuation u/s 50C as the fair value, it cannot be said that there was any concealment of income or furnishing of inaccurate particulars - AT
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