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...
SSI Exemption - use of brand name / house-mark - Voltarc symbol which was being used on the wrapper and packer was reflecting only the name of the company and not the trade mark of the product - benefit of exemption allowed - HC
SSI Exemption - use of brand name / house-mark - Voltarc symbol which was being used on the wrapper and packer was reflecting only the name of the company and not the trade mark of the product - benefit of exemption allowed - HC
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