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...
Availing Cenvat Credit while availing benefit of abatement notification - the reversal made before the adjudication order is as good as non- availment of credit - AT
Availing Cenvat Credit while availing benefit of abatement notification - the reversal made before the adjudication order is as good as non- availment of credit - AT
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