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...
Input tax credit (ITC) - Legislature has intended to give tax credit to some extent - However, how much tax credit is to be given and under what circumstances, is the domain of the Legislature and the courts are not to tinker with the same - SC
Input tax credit (ITC) - Legislature has intended to give tax credit to some extent - However, how much tax credit is to be given and under what circumstances, is the domain of the Legislature and the courts are not to tinker with the same - SC
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