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...
TDS u/s 194C - Non deduction of tds on reimbursement of expenses made to group companies without any markup - In the case of reimbursement of expenses, the expenditure incurred is related to the person who has not made the original payment - No TDS liability - AT
TDS u/s 194C - Non deduction of tds on reimbursement of expenses made to group companies without any markup - In the case of reimbursement of expenses, the expenditure incurred is related to the person who has not made the original payment - No TDS liability - AT
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