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...
Captive consumption - that in case duty is paid on the moulds on its transfer to Noida, such duty will be available as cenvat credit to the recipient factory inasmuch as the original and the destination factory belong to the same manufacturer and in fact since the former merged with the later, the whole exercise will lead to the revenue neutral situation - no demand - AT
Captive consumption - that in case duty is paid on the moulds on its transfer to Noida, such duty will be available as cenvat credit to the recipient factory inasmuch as the original and the destination factory belong to the same manufacturer and in fact since the former merged with the later, the whole exercise will lead to the revenue neutral situation - no demand - AT
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