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...
CENVAT Credit - input services - lease rentals and operation and maintenance charges of wind mills situated outside the factory - Rule does not say that input service received by a manufacturer must be received at the factory premises.
CENVAT Credit - input services - lease rentals and operation and maintenance charges of wind mills situated outside the factory - Rule does not say that input service received by a manufacturer must be received at the factory premises.
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