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...
Accrual of interest - uncertainty - since the assessee was aware of the fact that it will not receive any income as interest, following conservative policy, did not recognize the interest income which is uncertain - no addition - AT
Accrual of interest - uncertainty - since the assessee was aware of the fact that it will not receive any income as interest, following conservative policy, did not recognize the interest income which is uncertain - no addition - AT
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