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...
Rebate claim - export of services - the claim of rebate of Service Tax under Export of Service Rules, 2005 and refund of CENVAT Credit u/r 5 of the CCR are mutually exclusive schemes - both rebate as well as refund of input service credit cannot be availed in respect of same set of inputs invoices - AT
Rebate claim - export of services - the claim of rebate of Service Tax under Export of Service Rules, 2005 and refund of CENVAT Credit u/r 5 of the CCR are mutually exclusive schemes - both rebate as well as refund of input service credit cannot be availed in respect of same set of inputs invoices - AT
Note: It is a system-generated summary and is for quick reference only.