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...
Expenditure on Cost Guard day function & seminar - whether allowable expenditure u/s. 37(i) - Held Yes - The expenditure has been incurred towards discharge of corporate social responsibility - AT
Expenditure on Cost Guard day function & seminar - whether allowable expenditure u/s. 37(i) - Held Yes - The expenditure has been incurred towards discharge of corporate social responsibility - AT
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