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...
Deduction u/s 80G - Corporate Social Responsibility (CSR) donations - expenditure was disallowed u/s 37(1) - The Tribunal partly allowed the appeal for statistical purposes, directing the Assessing Officer to verify the claim for deduction under section 80G of the Act. However, other grounds of appeal were dismissed based on legal precedents and amendments to the Act.
Deduction u/s 80G - Corporate Social Responsibility (CSR) donations - expenditure was disallowed u/s 37(1) - The Tribunal partly allowed the appeal for statistical purposes, directing the Assessing Officer to verify the claim for deduction under section 80G of the Act. However, other grounds of appeal were dismissed based on legal precedents and amendments to the Act.
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