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...
Refund of Service tax paid - Cargo Handling Services or port services - since these activities deal with export cargo, there is no liability for payment of service tax - the service tax paid is liable to be refunded.
Refund of Service tax paid - Cargo Handling Services or port services - since these activities deal with export cargo, there is no liability for payment of service tax - the service tax paid is liable to be refunded.
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