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...
KVAT Act - Refund of the excess input tax paid - even though purchase value is calculated including the elements specified in Section 2(n) of the Entry Tax Act, the final figure represents the purchase value only. - HC
KVAT Act - Refund of the excess input tax paid - even though purchase value is calculated including the elements specified in Section 2(n) of the Entry Tax Act, the final figure represents the purchase value only. - HC
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