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...
Excise duty demand - work through job worker - manufacturing of furniture comes in to existence at the site, in the hands of the job worker - appellant being not manufacturer, demand is not correct - AT
Excise duty demand - work through job worker - manufacturing of furniture comes in to existence at the site, in the hands of the job worker - appellant being not manufacturer, demand is not correct - AT
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