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...
Restriction on input tax credit - it is not the right of the 'dealers' to get the benefit of ITC but its a concession granted by statute - As a fortiorari, conditions specified for availing ITC must be fulfilled - SC
Restriction on input tax credit - it is not the right of the 'dealers' to get the benefit of ITC but its a concession granted by statute - As a fortiorari, conditions specified for availing ITC must be fulfilled - SC
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