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 of general expenses being 10% of the general expenses - failure of the assessee company to produce the documentary evidences, bills etc. - the disallowance of 10% of general expenses is quite reasonable - AT
Addition of general expenses being 10% of the general expenses - failure of the assessee company to produce the documentary evidences, bills etc. - the disallowance of 10% of general expenses is quite reasonable - AT
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