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...
Deemed export - The benefit of deemed export will be available to the supply of one Diesel Generator set made by the appellant to ONGC under Project Authority Certificate issued by the competent authority - AT
Deemed export - The benefit of deemed export will be available to the supply of one Diesel Generator set made by the appellant to ONGC under Project Authority Certificate issued by the competent authority - AT
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