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...
Job Work under GST - Requirement of registration for the principal/ job worker - Place of supply - Documents for movement of goods / intimation - Liability to issue invoice - Payment of tax - Availability of input tax credit to the principal and job worker.
Job Work under GST - Requirement of registration for the principal/ job worker - Place of supply - Documents for movement of goods / intimation - Liability to issue invoice - Payment of tax - Availability of input tax credit to the principal and job worker.
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