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...
Cenvat Credit on M.S. scrap - first stage / second stage dealer - dealer could not produce purchase invoice of M.S. scrap supplied to the applicant - prima facie case is against the assessee - AT
Cenvat Credit on M.S. scrap - first stage / second stage dealer - dealer could not produce purchase invoice of M.S. scrap supplied to the applicant - prima facie case is against the assessee - AT
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