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...
True & Fair view” is not depicted in the Balance Sheet - Generally the decrease in paid up capital can occur in various ways viz buyback of shares, forfeiture of shares, reduction of share capital etc., However the current balance sheet does not have any of these events / information. Considering the fact that different/contradictory amount is shown in different documents - the instant case is not fit case for compounding the alleged offence
True & Fair view” is not depicted in the Balance Sheet - Generally the decrease in paid up capital can occur in various ways viz buyback of shares, forfeiture of shares, reduction of share capital etc., However the current balance sheet does not have any of these events / information. Considering the fact that different/contradictory amount is shown in different documents - the instant case is not fit case for compounding the alleged offence
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