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...
Expenditure u/s 37 of the Act - Remuneration and training of working director – assessee could not substantiate the contentions - additions confirmed - HC
Expenditure u/s 37 of the Act - Remuneration and training of working director – assessee could not substantiate the contentions - additions confirmed - HC
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