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...
TDS u/s 194H - nature of expenditure on foreign travelling of its dealers/sub-dealers - dealers and sub-dealers had purchased the goods directly from the assessee they cannot be treated as commission agents - AT
TDS u/s 194H - nature of expenditure on foreign travelling of its dealers/sub-dealers - dealers and sub-dealers had purchased the goods directly from the assessee they cannot be treated as commission agents - AT
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