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...
Additions u/s 68 - the factum of the assessee having deducted TDS on the interest of the loans and having repaid the loans also remains undisputed - the addition made by the AO was made only on the basis of suspicion and nothing else - AT
Additions u/s 68 - the factum of the assessee having deducted TDS on the interest of the loans and having repaid the loans also remains undisputed - the addition made by the AO was made only on the basis of suspicion and nothing else - AT
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