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 - Requirement of Maintaining Separate Account for credit to be utilized in payment of Service Tax and / or Central excise duty - no separate account is required for credit of duty taken on inputs and input services and the assessee was allowed the benefit - AT
Cenvat Credit - Requirement of Maintaining Separate Account for credit to be utilized in payment of Service Tax and / or Central excise duty - no separate account is required for credit of duty taken on inputs and input services and the assessee was allowed the benefit - AT
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