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 - Duty Free Credit Entitlement (DFCE) certificates - The assessee is eligible for credit of the countervailing duty paid through debit in the DFCE certificates even prior to 17.11.2005.
CENVAT Credit - Duty Free Credit Entitlement (DFCE) certificates - The assessee is eligible for credit of the countervailing duty paid through debit in the DFCE certificates even prior to 17.11.2005.
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