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...
It was just and proper for the Revenue to demonstrate as to how the admissions made before the Settlement Commission were erroneous and it was just and proper for the CESTAT to record a finding as to why the admissions made by the Revenue before the Settlement Commission were not binding on the Revenue - HC
It was just and proper for the Revenue to demonstrate as to how the admissions made before the Settlement Commission were erroneous and it was just and proper for the CESTAT to record a finding as to why the admissions made by the Revenue before the Settlement Commission were not binding on the Revenue - HC
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