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...
Availment of inadmissible CENVAT credit - Erection, commissioning and installation service - ppellant separately collected the service tax paid on freight and insurance, from PGCIL and therefore they were not entitled to claim CENVAT credit of such tax - AT
Availment of inadmissible CENVAT credit - Erection, commissioning and installation service - ppellant separately collected the service tax paid on freight and insurance, from PGCIL and therefore they were not entitled to claim CENVAT credit of such tax - AT
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