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...
Disallowance of increase in salary of directors - AO was not convinced that the increase in turnover is only because of efforts of the Director - Revenue authorities in this case are trying to enter into the shoes of the businessman, which is not permissible.
Disallowance of increase in salary of directors - AO was not convinced that the increase in turnover is only because of efforts of the Director - Revenue authorities in this case are trying to enter into the shoes of the businessman, which is not permissible.
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