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...
Partial rejection of claim for refund of tax - The impugned order has not adduced any reason for not extending the benefit that the clarification circular of the Central Board of Excise & Customs (CBEC) considered appropriate for refunds pertaining to the period of dispute - the rejection of refund claim is set aside - AT
Partial rejection of claim for refund of tax - The impugned order has not adduced any reason for not extending the benefit that the clarification circular of the Central Board of Excise & Customs (CBEC) considered appropriate for refunds pertaining to the period of dispute - the rejection of refund claim is set aside - AT
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