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 - whether racks are capital goods - Procurement of “racks” for storage of the final products, terry towels, packed in cartons before removal/dispatch - credit allowed - AT
Denial of CENVAT Credit - whether racks are capital goods - Procurement of “racks” for storage of the final products, terry towels, packed in cartons before removal/dispatch - credit allowed - AT
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