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...
Levy of penalty- service tax collected but not paid within prescribed dates - reasons of bad financial health can be considered as the reasonable cause for their failure to discharge the tax liability in time - Penalties u/s 76 and 77 set aside by invoking section 80.
Levy of penalty- service tax collected but not paid within prescribed dates - reasons of bad financial health can be considered as the reasonable cause for their failure to discharge the tax liability in time - Penalties u/s 76 and 77 set aside by invoking section 80.
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