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...
Residential status of the assessee - as per revenue the assessee was a resident of India whereas the Tribunal held assessee to be Non resident of India - Order of ITAT sustained in favor of assessee - HC
Residential status of the assessee - as per revenue the assessee was a resident of India whereas the Tribunal held assessee to be Non resident of India - Order of ITAT sustained in favor of assessee - HC
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