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...
Disallowance of interest on TDS, VAT, entry tax and professional tax - as these expenses normally incurred by the assessee in doing the business, hence allowable expenditure u/s 37(1) - no infirmity in the order passed by the ld. CIT(A)
Disallowance of interest on TDS, VAT, entry tax and professional tax - as these expenses normally incurred by the assessee in doing the business, hence allowable expenditure u/s 37(1) - no infirmity in the order passed by the ld. CIT(A)
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