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...
Deduction U/s 10AA - apportionment of salary paid to directors among the taxable and non-taxable unit is rightly done by the AO since they not only take the business decision but also involve in the manufacturing proceeding which they performed at Surat - AT
Deduction U/s 10AA - apportionment of salary paid to directors among the taxable and non-taxable unit is rightly done by the AO since they not only take the business decision but also involve in the manufacturing proceeding which they performed at Surat - AT
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