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 u/s 40A(3) - cash payment for freight charges paid to clearing and forwarding against for clearing our goods for exports - disallowances u/s 40A(3), cannot be made if the genuineness of the transaction has not been doubted by the authorities below
Addition u/s 40A(3) - cash payment for freight charges paid to clearing and forwarding against for clearing our goods for exports - disallowances u/s 40A(3), cannot be made if the genuineness of the transaction has not been doubted by the authorities below
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