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...
Demand of service tax on TDR - locus standi of the petitioner - the petitioner acts only as a facilitator between the buyer and seller of TDR - This Court do not find any ground to interfere with the impugned order at this stage when the alternative efficacious remedy is available under the statute. - HC
Demand of service tax on TDR - locus standi of the petitioner - the petitioner acts only as a facilitator between the buyer and seller of TDR - This Court do not find any ground to interfere with the impugned order at this stage when the alternative efficacious remedy is available under the statute. - HC
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