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 69D - Hundies v/s bills of exchange - documents recovered all bilateral and not tripartite - Section 69D applies to hundi alone and not to bills of exchange. Hence, the disallowance u/s. 69D is unsustainable.
Addition u/s 69D - Hundies v/s bills of exchange - documents recovered all bilateral and not tripartite - Section 69D applies to hundi alone and not to bills of exchange. Hence, the disallowance u/s. 69D is unsustainable.
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