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...
Cenvat Credit - eligible inputs - the impugned order is not sustainable in law as the subject order is merely relied upon the report of the RO without appellant being associated in the enquiry - matter remanded back - AT
Cenvat Credit - eligible inputs - the impugned order is not sustainable in law as the subject order is merely relied upon the report of the RO without appellant being associated in the enquiry - matter remanded back - AT
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