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...
Levy of penalty - delay in payment of service tax - appellant had collected the service tax but not deposited the same it time, but deposited before issuance of show cause notice - No penalty - AT
Levy of penalty - delay in payment of service tax - appellant had collected the service tax but not deposited the same it time, but deposited before issuance of show cause notice - No penalty - AT
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