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...
Jurisdiction - service tax audit - an enquiry or an investigation or even a legal proceeding under the Act of 1994 is permissible notwithstanding the coming into effect the GST w.e.f. 1.7.2017
Jurisdiction - service tax audit - an enquiry or an investigation or even a legal proceeding under the Act of 1994 is permissible notwithstanding the coming into effect the GST w.e.f. 1.7.2017
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