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 - appellants are drawing water from various dams in the vicinity of factory and pipelines have been laid from the tanks to the mines - denial of credit on the ground that the pipes were not used in the factory of the appellant - Credit allowed.
CENVAT credit - appellants are drawing water from various dams in the vicinity of factory and pipelines have been laid from the tanks to the mines - denial of credit on the ground that the pipes were not used in the factory of the appellant - Credit allowed.
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