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 of unutilized CENVAT credit availed - The Commissioner(Appeals) has rejected the refund on mere technicalities after accepting that the appellants are eligible for refund. - The substantive benefit cannot be denied on mere procedural infractions.
Refund of unutilized CENVAT credit availed - The Commissioner(Appeals) has rejected the refund on mere technicalities after accepting that the appellants are eligible for refund. - The substantive benefit cannot be denied on mere procedural infractions.
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