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...
Option for payment of duty - SSI Exemption - Assessee in our view would have the option either to avail the exemption under the exemption notification or to pay duty on the final product by taking Cenvat Credit - HC
Option for payment of duty - SSI Exemption - Assessee in our view would have the option either to avail the exemption under the exemption notification or to pay duty on the final product by taking Cenvat Credit - HC
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