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 claim of excess service tax paid - when there is no liability for the appellant to pay Service Tax, the provision of section 11(B) regarding period of limitation are not applicable - AT
Refund claim of excess service tax paid - when there is no liability for the appellant to pay Service Tax, the provision of section 11(B) regarding period of limitation are not applicable - AT
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