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...
Disallowance of Cenvat Credit – closer of factory - Held that:- The assessee was paying higherwrite off of CENVAT credit by the assessee in its books of account is allowable as business expenditure under the provisions of section 37(1) - AT
Disallowance of Cenvat Credit – closer of factory - Held that:- The assessee was paying higherwrite off of CENVAT credit by the assessee in its books of account is allowable as business expenditure under the provisions of section 37(1) - AT
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