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...
Levy of penalty u/s 271(1)(c) - assessment based on estimated income - professional entry operator - Nothing emerges from record that the assessee agreed to the addition to buy peace of mind and to avoid litigation - levy of penalty confirmed - AT
Levy of penalty u/s 271(1)(c) - assessment based on estimated income - professional entry operator - Nothing emerges from record that the assessee agreed to the addition to buy peace of mind and to avoid litigation - levy of penalty confirmed - AT
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