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...
Rejection of ITC claim solely on the ground that the petitioner had not claimed ITC in the GSTR-3B returns - The High court quashes the impugned orders and remands the matters for reconsideration. The petitioner is directed to submit all relevant documents supporting their ITC claims to the assessing officer within two weeks.
Rejection of ITC claim solely on the ground that the petitioner had not claimed ITC in the GSTR-3B returns - The High court quashes the impugned orders and remands the matters for reconsideration. The petitioner is directed to submit all relevant documents supporting their ITC claims to the assessing officer within two weeks.
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