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 - setting up of Research Laboratory premises - if the premises are used for providing the output service, the credit of input services used for setting up the premises of service provider must be allowed. - AT
CENVAT credit - input services - setting up of Research Laboratory premises - if the premises are used for providing the output service, the credit of input services used for setting up the premises of service provider must be allowed. - AT
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