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...
Validity of provisional attachment order - once a final order of assessment is passed- under Section 74, the order of provisional attachment must cease to subsist. - The order of attachment set aside. - HC
Validity of provisional attachment order - once a final order of assessment is passed- under Section 74, the order of provisional attachment must cease to subsist. - The order of attachment set aside. - HC
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