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...
Business Support services - activity of purchasing space on ocean going vessels from shipping companies and selling the same to various exporters for export of goods - any amount charged for space on ocean going vessels, over and above the purchase price is not liable to service tax
Business Support services - activity of purchasing space on ocean going vessels from shipping companies and selling the same to various exporters for export of goods - any amount charged for space on ocean going vessels, over and above the purchase price is not liable to service tax
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