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...
Waiver of penalty imposed under Section 76, 77 & 78 - Considering the ambiguity prevailing on payment of service tax during the relevant period Appellant's contention merits justification for bonafide cause for invoking Section 80 - AT
Waiver of penalty imposed under Section 76, 77 & 78 - Considering the ambiguity prevailing on payment of service tax during the relevant period Appellant's contention merits justification for bonafide cause for invoking Section 80 - AT
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