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...
Addition on account of unexplained administrative expenses - details include details of salaries paid to employees with the services rendered, details of the travelling expenses incurred, details of the professional charges etc. - all these expenditure are related to the business activity of the assessee and it cannot be said that these expenditure have not been incurred
Addition on account of unexplained administrative expenses - details include details of salaries paid to employees with the services rendered, details of the travelling expenses incurred, details of the professional charges etc. - all these expenditure are related to the business activity of the assessee and it cannot be said that these expenditure have not been incurred
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