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...
Claim of deduction of expenditure u/s 37(1) - Provision for audit fees - the matter requires examination and verification of fact that the payee has discharged its obligation to pay the taxes on Audit fees. - AT
Claim of deduction of expenditure u/s 37(1) - Provision for audit fees - the matter requires examination and verification of fact that the payee has discharged its obligation to pay the taxes on Audit fees. - AT
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