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...
If the appellant in the capacity of recipient of service files the refund application before the Central Excise Authorities, it should be proper and maintainable under Section 11B of the Central Excise Act, 1944 - AT
If the appellant in the capacity of recipient of service files the refund application before the Central Excise Authorities, it should be proper and maintainable under Section 11B of the Central Excise Act, 1944 - AT
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