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...
Adjustment of the service tax already paid under the wrong head - Commissioner directed to make the adjustment of the service tax which has already been paid to the Government exchequer in the proper head - demand set aside - AT
Adjustment of the service tax already paid under the wrong head - Commissioner directed to make the adjustment of the service tax which has already been paid to the Government exchequer in the proper head - demand set aside - AT
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