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 paid on loan from directors - At the same time, a huge amount has been borrowed @ 20% interest. No attempt was made to reduce the said borrowing. - No Commercial expediency - claim of interest disallowed - HC
Interest paid on loan from directors - At the same time, a huge amount has been borrowed @ 20% interest. No attempt was made to reduce the said borrowing. - No Commercial expediency - claim of interest disallowed - HC
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