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...
Denial of Cenvat credit on paint as input or not as per rule 2(k) - Paint applied on plant and machinery – The paint is specifically covered by definition of ‘input’ under Rule 2 (k) and there is no condition that its use must be directly by the manufacturer, the cenvat credit on this ground cannot be denied. - AT
Denial of Cenvat credit on paint as input or not as per rule 2(k) - Paint applied on plant and machinery – The paint is specifically covered by definition of ‘input’ under Rule 2 (k) and there is no condition that its use must be directly by the manufacturer, the cenvat credit on this ground cannot be denied. - AT
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