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...
Penalty under rule 15 of CCR, 2004 or Rule 26 of Central Excise Rules, 2002 - Department cannot be permitted to issue such corrigendum or to issue a fresh show-cause notice after adjudication of the case - AT
Penalty under rule 15 of CCR, 2004 or Rule 26 of Central Excise Rules, 2002 - Department cannot be permitted to issue such corrigendum or to issue a fresh show-cause notice after adjudication of the case - AT
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