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...
Validity of notification for restricting the import of certain beans, peas and pulses - different interim orders were passed by the different High Courts and the importers effected various imports on the strength of such interim orders. - The High Court has taken into account a few factors standing in favour of the importers like the orders-in-original holding the field; the importers having made the necessary payments; and the importers incurring expenditure because of warehousing. - The goods in question fall in the category of 'prohibited goods'. - SC
Validity of notification for restricting the import of certain beans, peas and pulses - different interim orders were passed by the different High Courts and the importers effected various imports on the strength of such interim orders. - The High Court has taken into account a few factors standing in favour of the importers like the orders-in-original holding the field; the importers having made the necessary payments; and the importers incurring expenditure because of warehousing. - The goods in question fall in the category of 'prohibited goods'. - SC
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