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...
Cash refund of pre deposit made by making debit in CENVAT Credit register - pre-deposit amount voluntarily paid cannot be allowed by way of cash refund and said refund is to be allowed by way of re-credit in cenvat account - AT
Cash refund of pre deposit made by making debit in CENVAT Credit register - pre-deposit amount voluntarily paid cannot be allowed by way of cash refund and said refund is to be allowed by way of re-credit in cenvat account - AT
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