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...
Benefit of Notification No. 1/2006-ST – Waiver of Pre-deposit - The appellant was laying optical fibre cables for BSNL and other telecom service providers - prima facie activity was not taxable - stay granted - AT
Benefit of Notification No. 1/2006-ST – Waiver of Pre-deposit - The appellant was laying optical fibre cables for BSNL and other telecom service providers - prima facie activity was not taxable - stay granted - AT
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