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...
Unexplained credits u/s 68 - share application money - merely filing confirmatory letters to establish the identity of the creditors is not enough and it cannot be said that onus lying on the assessee had been discharged. - AT
Unexplained credits u/s 68 - share application money - merely filing confirmatory letters to establish the identity of the creditors is not enough and it cannot be said that onus lying on the assessee had been discharged. - AT
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