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...
Export of service or not - Management, maintenance or repair service -admittedly, the service was performed within India and hence the appellant is liable to pay service tax on the service - stay granted partly - AT
Export of service or not - Management, maintenance or repair service -admittedly, the service was performed within India and hence the appellant is liable to pay service tax on the service - stay granted partly - AT
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