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...
Addition on account of bogus purchases from eleven parties - the addition is not sustainable on the basis of assumption and conjectures relying on the four statemetns recorded u/s 133A and that too without affording an opportunity of cross examination to the assessee - AT
Addition on account of bogus purchases from eleven parties - the addition is not sustainable on the basis of assumption and conjectures relying on the four statemetns recorded u/s 133A and that too without affording an opportunity of cross examination to the assessee - AT
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