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...
Area based exemption - State of Uttranchal - Non filing of declaration - no returns were filed regarding the goods manufactured and cleared by availing of this exemption - prima facie case is against the assessee - AT
Area based exemption - State of Uttranchal - Non filing of declaration - no returns were filed regarding the goods manufactured and cleared by availing of this exemption - prima facie case is against the assessee - AT
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