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...
Payment of bonus to shareholder employees / directors - allowability u/s 36(1)(ii) - the payment made to the four employee directors of the company is not a payment made in lieu of dividend as in fact found on facts by the Tribunal. - No additions.
Payment of bonus to shareholder employees / directors - allowability u/s 36(1)(ii) - the payment made to the four employee directors of the company is not a payment made in lieu of dividend as in fact found on facts by the Tribunal. - No additions.
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