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...
Disallowance of Cenvat credit - Input services - Only because the appellant are engaged in the business of dealership of cars also it would be highly incorrect to hold that the entertainment shows/promotional shows conducted by the appellants was for promotion of sale of cars alone and not for promotion of servicing of Maruti cars at their Authorised service station - AT
Disallowance of Cenvat credit - Input services - Only because the appellant are engaged in the business of dealership of cars also it would be highly incorrect to hold that the entertainment shows/promotional shows conducted by the appellants was for promotion of sale of cars alone and not for promotion of servicing of Maruti cars at their Authorised service station - AT
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