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 cannot be denied merely on the basis of certain procedural lapses when the duty paid nature and its receipt in the factory and utilization in the manufacturing activity are not disputed - AT
CENVAT Credit cannot be denied merely on the basis of certain procedural lapses when the duty paid nature and its receipt in the factory and utilization in the manufacturing activity are not disputed - AT
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