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...
Penalty u/s 76 - Service Tax discharged before show cause notice was issued u/s 73(3) - It is unfortunate that inspite of statutory provisions, the authorities have issued a show cause notice claiming penalty - AT
Penalty u/s 76 - Service Tax discharged before show cause notice was issued u/s 73(3) - It is unfortunate that inspite of statutory provisions, the authorities have issued a show cause notice claiming penalty - AT
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