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 - credit availed on the strength of debit notes - nomenclature has no significant important criteria is that the information mentioned in Rule 4(A) of Service Tax Rules, 1994 should appear in the documents which is raised for service charges as well as service tax to the service recipient - credit allowed - AT
CENVAT credit - credit availed on the strength of debit notes - nomenclature has no significant important criteria is that the information mentioned in Rule 4(A) of Service Tax Rules, 1994 should appear in the documents which is raised for service charges as well as service tax to the service recipient - credit allowed - AT
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