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...
Declaration of dividend - declaration of interim dividend for a financial year from the profits of the said year or from brought forward surplus in the profit and loss account allowed - Section 123(1) of Companies Act, 2013
Declaration of dividend - declaration of interim dividend for a financial year from the profits of the said year or from brought forward surplus in the profit and loss account allowed - Section 123(1) of Companies Act, 2013
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