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...
Interest free advance without commercial expediency - Auditors have considered the aforesaid loans as prejudicial to the interest of the assessee-company as no interest is being charged on them - Interest not to be allowed - AT
Interest free advance without commercial expediency - Auditors have considered the aforesaid loans as prejudicial to the interest of the assessee-company as no interest is being charged on them - Interest not to be allowed - AT
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