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...
Activity of toll collection on commission basis would not fall under the category of business auxiliary services, so as to make the same liable to service tax - service not liable to tax. - AT
Activity of toll collection on commission basis would not fall under the category of business auxiliary services, so as to make the same liable to service tax - service not liable to tax. - AT
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