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 43B - outstanding demand of sales tax - deduction u/s 43B allowed even if no sales tax liability was shown in the balance sheet where the same has been paid before due date of filing of return - AT
Addition u/s 43B - outstanding demand of sales tax - deduction u/s 43B allowed even if no sales tax liability was shown in the balance sheet where the same has been paid before due date of filing of return - AT
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