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...
Classification of services - "Works Contract" or "Composite Supply" - rate of GST - Central GST authorities and State GST authorities have expressed two different views on classification of services and applicable rate of tax - Matter referred to Appellate Authority for Advance Ruling.
Classification of services - "Works Contract" or "Composite Supply" - rate of GST - Central GST authorities and State GST authorities have expressed two different views on classification of services and applicable rate of tax - Matter referred to Appellate Authority for Advance Ruling.
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