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...
Duty demand - Non putting MRP on export of biscuits - CENVAT Credit - even in respect of exempted goods, CENVAT credit can be availed on inputs/input services if such goods are exported - AT
Duty demand - Non putting MRP on export of biscuits - CENVAT Credit - even in respect of exempted goods, CENVAT credit can be availed on inputs/input services if such goods are exported - AT
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