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 - payment of duty where processing is not amounting to manufacture - they had cleared the fabrics cut to required sizes - payment of duty which was not less than cenvat credit taken on the fabrics - whether amount to reversal of credit - Held Yes - AT
Cenvat Credit - payment of duty where processing is not amounting to manufacture - they had cleared the fabrics cut to required sizes - payment of duty which was not less than cenvat credit taken on the fabrics - whether amount to reversal of credit - Held Yes - AT
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