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...
Registration u/s 12AA (1)(b)(ii) - it was premature for CIT to judge the activities of the Trust by just glancing through the statement of accounts of the trust of such a short period of 3 months - AT
Registration u/s 12AA (1)(b)(ii) - it was premature for CIT to judge the activities of the Trust by just glancing through the statement of accounts of the trust of such a short period of 3 months - AT
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