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...
Disallowance of deduction of compensation paid to the tenant against capital gain within the ambit of section 48 - the main Director of both the companies is common. - failed to prove that the payment is genuine - no deduction - AT
Disallowance of deduction of compensation paid to the tenant against capital gain within the ambit of section 48 - the main Director of both the companies is common. - failed to prove that the payment is genuine - no deduction - AT
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