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...
Expenditure toward the grant-in-aid to the school/institution - allowable u/s 37(1) as expenditure have been incurred for the purpose of business of the assessee i.e and was not towards contribution to any fund hence not hit by Section 40A(9) - allowable expenses
Expenditure toward the grant-in-aid to the school/institution - allowable u/s 37(1) as expenditure have been incurred for the purpose of business of the assessee i.e and was not towards contribution to any fund hence not hit by Section 40A(9) - allowable expenses
Note: It is a system-generated summary and is for quick reference only.