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...
Waiver of pre deposit - dispute would be only of the interest for the period of delay in discharge of tax liability - directing the appellant to deposit 50% of service tax demand is too harsh - AT
Waiver of pre deposit - dispute would be only of the interest for the period of delay in discharge of tax liability - directing the appellant to deposit 50% of service tax demand is too harsh - AT
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