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...
Input Tax Credit (ITC) - Output service being renting / leasing of immovable property - certain material/goods were involved in completing the construction service. - ppellants are not eligible to take input tax credit of GST paid on supply of works contract service for payment of GST on their output service i.e., Renting of immovable property. - AAAR
Input Tax Credit (ITC) - Output service being renting / leasing of immovable property - certain material/goods were involved in completing the construction service. - ppellants are not eligible to take input tax credit of GST paid on supply of works contract service for payment of GST on their output service i.e., Renting of immovable property. - AAAR
Note: It is a system-generated summary and is for quick reference only.