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...
Refund claim - paid excess duty on the removal of input - the legitimate claim of refund stand made within one year itself even though the formal refund application was filed subsequently (after one year), therefore the refund cannot be rejected on the ground of time bar. - AT
Refund claim - paid excess duty on the removal of input - the legitimate claim of refund stand made within one year itself even though the formal refund application was filed subsequently (after one year), therefore the refund cannot be rejected on the ground of time bar. - AT
Note: It is a system-generated summary and is for quick reference only.