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...
Service of order - revenue can not take the shelter of provisions of Section 37C of the Central Excise Act as these provisions are only for the Department - AT
Service of order - revenue can not take the shelter of provisions of Section 37C of the Central Excise Act as these provisions are only for the Department - AT
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