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 investment u/s. 69B - excess stock found during the course of survey - taxability at higher rate of tax u/s 115BBE - the same is to be assessed as business income as declared by the assessee and it cannot be charged at special rate of tax u/s. 115BBE of the Act. - AT
Unexplained investment u/s. 69B - excess stock found during the course of survey - taxability at higher rate of tax u/s 115BBE - the same is to be assessed as business income as declared by the assessee and it cannot be charged at special rate of tax u/s. 115BBE of the Act. - AT
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