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...
Validity of fresh proceedings under Section 74 of GST Act - there are no force in the submission of the learned counsel for the petitioner that it is only the Central government authorities that can initiate proceedings under Section 74 of the Act. There is no statutory basis for the said submission made on behalf of the petitioner - HC
Validity of fresh proceedings under Section 74 of GST Act - there are no force in the submission of the learned counsel for the petitioner that it is only the Central government authorities that can initiate proceedings under Section 74 of the Act. There is no statutory basis for the said submission made on behalf of the petitioner - HC
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