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...
Seeking grant of Anticipatory Bail - illegal availment of ITC on GST, on the basis of forged invoices - other co-accused whose case was on similar footing was granted bail after his arrest and here in this case accused is coming for anticipatory bail while apprehending arrest from the department. Therefore, the ground of parity cannot be said to be applicable to the applicant on this application. - DSC
Seeking grant of Anticipatory Bail - illegal availment of ITC on GST, on the basis of forged invoices - other co-accused whose case was on similar footing was granted bail after his arrest and here in this case accused is coming for anticipatory bail while apprehending arrest from the department. Therefore, the ground of parity cannot be said to be applicable to the applicant on this application. - DSC
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