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...
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Release of goods and conveyance - the GST department has seized the goods on the ground that the transactions are fictitious and supplier is not existing the petitioner contended that proceeding u/s 130 cannot be continued unless the goods are released u/s 129 - HC has granted interim relief to the petitioner subject to deposit of penalty, redemption fine and Bank Guarantee for 80% of total amount.
Release of goods and conveyance - the GST department has seized the goods on the ground that the transactions are fictitious and supplier is not existing the petitioner contended that proceeding u/s 130 cannot be continued unless the goods are released u/s 129 - HC has granted interim relief to the petitioner subject to deposit of penalty, redemption fine and Bank Guarantee for 80% of total amount.
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