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...
SSI exemption - Since the appellant has another factory, which is manufacturing an excisable commodity, its clearances have to be added while considering the exemption notification - HC
SSI exemption - Since the appellant has another factory, which is manufacturing an excisable commodity, its clearances have to be added while considering the exemption notification - HC
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