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 CENVAT Credit - there is an ongoing controversy that credit in respect of inputs used in manufacture of goods exported under DFIA Scheme is not available - The claim of the Appellant is not time barred and they are entitled for the refund
Refund of CENVAT Credit - there is an ongoing controversy that credit in respect of inputs used in manufacture of goods exported under DFIA Scheme is not available - The claim of the Appellant is not time barred and they are entitled for the refund
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