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...
Renting of immovable property services - Jurisdiction of central government - Service tax would apply even in respect of services rendered by a State Government, unless the services fall under the negative list of services under the Statute - HC
Renting of immovable property services - Jurisdiction of central government - Service tax would apply even in respect of services rendered by a State Government, unless the services fall under the negative list of services under the Statute - HC
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