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 under the head capital gain - whether the assessee has incurred the cost of improvement as discussed above on the building partly owned by him? - Addition of unexplained cash credit u/s 68 - There is a contradictory statement of the assessee before the authorities below and before us - Additions confirmed.
Addition under the head capital gain - whether the assessee has incurred the cost of improvement as discussed above on the building partly owned by him? - Addition of unexplained cash credit u/s 68 - There is a contradictory statement of the assessee before the authorities below and before us - Additions confirmed.
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