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 - the legitimate claim of the appellant for availment of cenvat credit cannot be denied for simple reasons that the First Stage/ Second Stage dealer has not filled up the columns correctly - AT
CENVAT credit - the legitimate claim of the appellant for availment of cenvat credit cannot be denied for simple reasons that the First Stage/ Second Stage dealer has not filled up the columns correctly - AT
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