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...
Rental income - consideration from letting of spaces for advertisement - here is no element of fraud or suppression on the part of the appellant-Nagar Palika Praishad - Demand of service tax beyond normal period of limitation set aside - AT
Rental income - consideration from letting of spaces for advertisement - here is no element of fraud or suppression on the part of the appellant-Nagar Palika Praishad - Demand of service tax beyond normal period of limitation set aside - AT
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