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...
Accrual of income - Addition towards interest on bank fixed deposits on the basis of TDS statements 26AS - given that the transaction has been reflected in Form 26AS, the onus is on the assessee to demonstrate that such transaction doesn’t represent real income in its hands - additions confirmed.
Accrual of income - Addition towards interest on bank fixed deposits on the basis of TDS statements 26AS - given that the transaction has been reflected in Form 26AS, the onus is on the assessee to demonstrate that such transaction doesn’t represent real income in its hands - additions confirmed.
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