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...
CENVAT Credit - input/capital goods - old Structures and other structural items - The inputs procured have in fact been used in the fabrication of capital goods and hence are entitled to the CENVAT Credit.
CENVAT Credit - input/capital goods - old Structures and other structural items - The inputs procured have in fact been used in the fabrication of capital goods and hence are entitled to the CENVAT Credit.
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