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 of service tax paid on Construction of complex service wrongly - even if service has been paid under the mistake of law, the period of limitation of one year is applicable - AT
Refund of service tax paid on Construction of complex service wrongly - even if service has been paid under the mistake of law, the period of limitation of one year is applicable - AT
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