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...
CENVAT Credit - inputs - If the claim made by the appellant, which, as claimed by them, is supported by the sufficient evidence, then it has to be looked into by the learned Commissioner and cannot be brushed aside merely being an afterthought. Therefore this also has to be looked into by the learned Commissioner. - AT
CENVAT Credit - inputs - If the claim made by the appellant, which, as claimed by them, is supported by the sufficient evidence, then it has to be looked into by the learned Commissioner and cannot be brushed aside merely being an afterthought. Therefore this also has to be looked into by the learned Commissioner. - AT
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