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...
CENVAT credit - the use of MS items for fabrication of capital goods namely Storage Tank and the credit availed by the appellant under the category of inputs is legal and proper - AT
CENVAT credit - the use of MS items for fabrication of capital goods namely Storage Tank and the credit availed by the appellant under the category of inputs is legal and proper - AT
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