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...
Transfer of CENVAT credit - physical transfer of inputs and raw material nor services are required, for transfer of cenvat credit accumulated and available in the books of sister concern on the date of amalgamation - AT
Transfer of CENVAT credit - physical transfer of inputs and raw material nor services are required, for transfer of cenvat credit accumulated and available in the books of sister concern on the date of amalgamation - AT
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