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...
Classification of services - Finishing Work - From the nature of the work orders, it is found that the same does not appear to include supply of material alongwith service and as such do not merit classification under the ‘Works Contract Service’.
Classification of services - Finishing Work - From the nature of the work orders, it is found that the same does not appear to include supply of material alongwith service and as such do not merit classification under the ‘Works Contract Service’.
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