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...
Penalty u/s 78 - assess had collected the service tax but failed to deposit the same with the Government account due to financial crisis - entire amount of service tax has been discharged before issue of show-cause notice - penalty waived - AT
Penalty u/s 78 - assess had collected the service tax but failed to deposit the same with the Government account due to financial crisis - entire amount of service tax has been discharged before issue of show-cause notice - penalty waived - AT
Note: It is a system-generated summary and is for quick reference only.