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 - services of Pollution Testing of Vehicles - The Activity of issuance of Pollution Under Control Certificate for vehicles is not covered under SAC 9991 and is covered under Residual Entry and hence, should be taxed @ 18% GST.
Levy of GST - services of Pollution Testing of Vehicles - The Activity of issuance of Pollution Under Control Certificate for vehicles is not covered under SAC 9991 and is covered under Residual Entry and hence, should be taxed @ 18% GST.
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