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 refund claim - Refund of service tax paid under the mistake of law - export of services - period of limitation of one year and provisions related to unjust enrichment, both are applicable - HC
Denial of refund claim - Refund of service tax paid under the mistake of law - export of services - period of limitation of one year and provisions related to unjust enrichment, both are applicable - HC
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