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...
Assessment of Undisclosed income u/s 69A - It is a well settled proposition of law that the strict rule of evidence is not applicable to the income tax proceedings and the issues can be decided on the basis of preponderance of probabilities - AT
Assessment of Undisclosed income u/s 69A - It is a well settled proposition of law that the strict rule of evidence is not applicable to the income tax proceedings and the issues can be decided on the basis of preponderance of probabilities - AT
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