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...
Impugned orders cancelling GST registration set aside due to non-application of mind, lack of reasons, violation of natural justice principles. Time limitation bars appeal remedy but not constitutional remedy under Article 226 when valuable rights affected by arbitrary order sans reasoning. Petition allowed, cancellation orders quashed.
Impugned orders cancelling GST registration set aside due to non-application of mind, lack of reasons, violation of natural justice principles. Time limitation bars appeal remedy but not constitutional remedy under Article 226 when valuable rights affected by arbitrary order sans reasoning. Petition allowed, cancellation orders quashed.
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