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...
Addition wrongly made u/s 68, instead of section 69 of the Income Tax Act – It is trite that as long as an action is authorized or governed by a provision, mere wrong mention of provision would be to no consequence - AT
Addition wrongly made u/s 68, instead of section 69 of the Income Tax Act – It is trite that as long as an action is authorized or governed by a provision, mere wrong mention of provision would be to no consequence - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
