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...
Capital gain - deduction of expenditure incurred in relation to the transfer of the property - the other works carried out by the solicitor firm for which bill has been raised by them on the assessee , cannot be construed as expenditure incurred wholly and exclusively in relation to the transfer of the subject mentioned property. - AT
Capital gain - deduction of expenditure incurred in relation to the transfer of the property - the other works carried out by the solicitor firm for which bill has been raised by them on the assessee , cannot be construed as expenditure incurred wholly and exclusively in relation to the transfer of the subject mentioned property. - AT
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