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...
Business Auxiliary Service or not - Advertising Services - taxability of amount of Discount received - assessee passed on a portion of the discount received to respective clients and the service tax was remitted by the assessee on the amount retained - Demand set aside.
Business Auxiliary Service or not - Advertising Services - taxability of amount of Discount received - assessee passed on a portion of the discount received to respective clients and the service tax was remitted by the assessee on the amount retained - Demand set aside.
Note: It is a system-generated summary and is for quick reference only.