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...
Fabrication of structures at various sites would amount to manufacture and hence will not fall under the category of erection, installation and commissioning and no Service Tax liability arises - stay granted - AT
Fabrication of structures at various sites would amount to manufacture and hence will not fall under the category of erection, installation and commissioning and no Service Tax liability arises - stay granted - AT
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