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...
Reopening u/s 148 - Unexplained cash credit u/s 68 - AO has not mentioned whether the amount is on account of share capital or loans or expenses. - Addition has been made without specifying as to the nature of the amounts and also without examining the credits in the books of the assessee - Additions deleted.
Reopening u/s 148 - Unexplained cash credit u/s 68 - AO has not mentioned whether the amount is on account of share capital or loans or expenses. - Addition has been made without specifying as to the nature of the amounts and also without examining the credits in the books of the assessee - Additions deleted.
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