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 claim of service tax paid earlier - place of provision of service - Fashion Designing Services - there is nothing on record to show that the service or a part of the service has been performed in India - not taxable - refund allowed - AT
Refund claim of service tax paid earlier - place of provision of service - Fashion Designing Services - there is nothing on record to show that the service or a part of the service has been performed in India - not taxable - refund allowed - AT
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