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...
Genuineness of the expenditure claimed u/s 37(1) - ITAT disallowed the claim of expenses - A finding of a Tribunal on fact does not become perverse merely because another finding or conclusion was possible.
Genuineness of the expenditure claimed u/s 37(1) - ITAT disallowed the claim of expenses - A finding of a Tribunal on fact does not become perverse merely because another finding or conclusion was possible.
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