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...
Refund of input tax credit - zero-rated supply of goods or services or both - Even the recipient of Deemed Export Goods shall be eligible for refund - Rule 89 amended - See Sub-Rule 4A
Refund of input tax credit - zero-rated supply of goods or services or both - Even the recipient of Deemed Export Goods shall be eligible for refund - Rule 89 amended - See Sub-Rule 4A
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