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 GST on - applicability of Ocean freight Charges and System of double taxation with respect to import of raw materials - The applicant is liable to pay IGST on transportation of goods by vessel under Reverse Charge Mechanism (RCM)
Levy of GST on - applicability of Ocean freight Charges and System of double taxation with respect to import of raw materials - The applicant is liable to pay IGST on transportation of goods by vessel under Reverse Charge Mechanism (RCM)
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