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...
Levy of service tax - re-sale of licensed information technology software - Service Tax was not leviable in respect of the invoices which were issued before 16/05/2008 even for that part of the service which was rendered after 16/05/2008 where the obligation was created before 16/05/2008 - AT
Levy of service tax - re-sale of licensed information technology software - Service Tax was not leviable in respect of the invoices which were issued before 16/05/2008 even for that part of the service which was rendered after 16/05/2008 where the obligation was created before 16/05/2008 - AT
Note: It is a system-generated summary and is for quick reference only.