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...
Finalization of provisional assessment - extended benefit of Concessional Rate of Duty – prima facie, we do not see any reason to exclude the amount refunded to Grasim Industries from duty payments made by BHEL - stay granted - AT
Finalization of provisional assessment - extended benefit of Concessional Rate of Duty – prima facie, we do not see any reason to exclude the amount refunded to Grasim Industries from duty payments made by BHEL - stay granted - AT
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