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 input services - recovery of common shared expenses from the group company - Credit cannot be denied at the service recipients end, alleging that no service has been provided - AT
Cenvat Credit - eligible input services - recovery of common shared expenses from the group company - Credit cannot be denied at the service recipients end, alleging that no service has been provided - AT
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