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...
Extended Period of Limitation - Availing cenvat credit while availing benefit of abatement under Notification No.1/2006 - prima facie case is against the assessee - AT
Extended Period of Limitation - Availing cenvat credit while availing benefit of abatement under Notification No.1/2006 - prima facie case is against the assessee - AT
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