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...
Levy of interest u/s 11AA - Demand of differential duty - value addition of charity amount in the assessable value - Appellants are liable to pay interest from the first day of the month following the month where the duty has become due. - AT
Levy of interest u/s 11AA - Demand of differential duty - value addition of charity amount in the assessable value - Appellants are liable to pay interest from the first day of the month following the month where the duty has become due. - AT
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