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 u/s 68 - The addition cannot be sustained only for the simple reason that these shareholder companies have not responded in first round of commission - in second round of commission the parties have come forward and submitted their requisite reply in order to justify the financial credibilities - No addition - AT
Addition u/s 68 - The addition cannot be sustained only for the simple reason that these shareholder companies have not responded in first round of commission - in second round of commission the parties have come forward and submitted their requisite reply in order to justify the financial credibilities - No addition - AT
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