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 refund claim - CENVAT Credit - eligible input services - Without premises, we cannot imagine provision of service. Therefore the credit of service tax paid on renting of immovable property would also be admissible. - AT
Denial of refund claim - CENVAT Credit - eligible input services - Without premises, we cannot imagine provision of service. Therefore the credit of service tax paid on renting of immovable property would also be admissible. - AT
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