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 - input services utilised at the R&D centres of the appellant company and transferred to factory through input service distribution mechanism - the services in question have been admittedly used by the manufacturer indirectly in relation to manufacture of final dutiable products - credit allowed - AT
CENVAT credit - input services utilised at the R&D centres of the appellant company and transferred to factory through input service distribution mechanism - the services in question have been admittedly used by the manufacturer indirectly in relation to manufacture of final dutiable products - credit allowed - AT
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