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...
Refund of unutilized accumulated CENVAT Credit - Duty drawback claim - When there is no provision to disallow refund of the cenvat credit pertaining to service tax remaining unutilized and carried forward, refund allowed - AT
Refund of unutilized accumulated CENVAT Credit - Duty drawback claim - When there is no provision to disallow refund of the cenvat credit pertaining to service tax remaining unutilized and carried forward, refund allowed - AT
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