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...
Denial of Registration u/s 12AA - Charitable purpose u/s 2(15) - dissolution clause in the trust deed not exists - Although the inclusion of dissolution clause in the trust deed is not mandatorily required and absence of such clause cannot be a sole basis for rejecting application seeking registration u/s. 12AA - AT
Denial of Registration u/s 12AA - Charitable purpose u/s 2(15) - dissolution clause in the trust deed not exists - Although the inclusion of dissolution clause in the trust deed is not mandatorily required and absence of such clause cannot be a sole basis for rejecting application seeking registration u/s. 12AA - AT
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