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...
Clandestine removal - CESTAT dropped the demand in the absence of proper evidence - The loose papers only referred to tax and figures and did not relate to cement, which stood cleared by the appellant - condonation application as well as the appeal dismissed - HC
Clandestine removal - CESTAT dropped the demand in the absence of proper evidence - The loose papers only referred to tax and figures and did not relate to cement, which stood cleared by the appellant - condonation application as well as the appeal dismissed - HC
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