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...
Works contract - service tax amount had already been collected by his principals - merely for the reason that a person did not pay service tax or did not file return does not amount to wilful suppression of facts to evade payment. - HC
Works contract - service tax amount had already been collected by his principals - merely for the reason that a person did not pay service tax or did not file return does not amount to wilful suppression of facts to evade payment. - HC
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