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 - capital goods - imported two extruder machines - it is found that both the authorities below are reading a non-existent condition into the definition of capital goods which is impermissible. - AT
CENVAT credit - capital goods - imported two extruder machines - it is found that both the authorities below are reading a non-existent condition into the definition of capital goods which is impermissible. - AT
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