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...
If the hire charges as mentioned in form No. 26AS (as per TDS statement) are to be considered in the current year then the corresponding income as shown in the next year with the relevant expenditure are to be deleted from the next year which seems to be meaningless and un-productive at this stage. - it will result in double taxation of the same income - AT
If the hire charges as mentioned in form No. 26AS (as per TDS statement) are to be considered in the current year then the corresponding income as shown in the next year with the relevant expenditure are to be deleted from the next year which seems to be meaningless and un-productive at this stage. - it will result in double taxation of the same income - AT
Note: It is a system-generated summary and is for quick reference only.