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...
Computation of capital gain - FMV determination - addition u/s 50C - tolerance band for variations between stated sale consideration vis-à-vis stamp duty valuation - The rate of 10% of tolerance limit is applicable with effect from 1/4/2003 itself, no addition could be made in the hence of the assessee. - Additions deleted - AT
Computation of capital gain - FMV determination - addition u/s 50C - tolerance band for variations between stated sale consideration vis-à-vis stamp duty valuation - The rate of 10% of tolerance limit is applicable with effect from 1/4/2003 itself, no addition could be made in the hence of the assessee. - Additions deleted - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
