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...
Applicability of SICA to the 'foreign companies' - the company can no longer fall within the ambit of the expression “sick industrial company” as defined in Section 3(o) of the Act - applicability of SICA to the respondent company does not arise. - SC
Applicability of SICA to the 'foreign companies' - the company can no longer fall within the ambit of the expression “sick industrial company” as defined in Section 3(o) of the Act - applicability of SICA to the respondent company does not arise. - SC
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