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...
Deduction u/s 80IA of the Act for other income - CIT(A) observed that, these receipts cannot be said to be profit derived from the industrial undertaking - assessee has shown his inability and submitted that details are not available - additions confirmed.
Deduction u/s 80IA of the Act for other income - CIT(A) observed that, these receipts cannot be said to be profit derived from the industrial undertaking - assessee has shown his inability and submitted that details are not available - additions confirmed.
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