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...
Imposition of penalty - construction of complex - late payment of service tax - benefit of doubt and bonafide belief - The appellant have shown the reasonable cause for waiver of penalties invoking u/s 80 - penalty waived - AT
Imposition of penalty - construction of complex - late payment of service tax - benefit of doubt and bonafide belief - The appellant have shown the reasonable cause for waiver of penalties invoking u/s 80 - penalty waived - AT
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