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...
Addition u/s 68 - AO was not satisfied with the source of source aspect of the investors - The Tribunal agreed with the CIT(A)'s findings that the assessee company had discharged its onus under Section 68 by proving the nature and source of the share capital and share premium received from its directors, shareholders, and their relatives. - AT
Addition u/s 68 - AO was not satisfied with the source of source aspect of the investors - The Tribunal agreed with the CIT(A)'s findings that the assessee company had discharged its onus under Section 68 by proving the nature and source of the share capital and share premium received from its directors, shareholders, and their relatives. - AT
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