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...
Denial of CENVAT Credit - Commissioner has not discussed at all as to how the consultancy services received from foreign service providers are not covered by the definition of 'input service' - matter remanded back - AT
Denial of CENVAT Credit - Commissioner has not discussed at all as to how the consultancy services received from foreign service providers are not covered by the definition of 'input service' - matter remanded back - AT
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