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 - in case of share capital, the creditworthiness along with genuineness of transaction, identity of person is also required to be proved by the assessee. - AT
Additions u/s 68 - in case of share capital, the creditworthiness along with genuineness of transaction, identity of person is also required to be proved by the assessee. - AT
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