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...
Insolvency and BankruptcySeptember 8, 2023Case LawsAT
Maintainability of Section 9 application - pre-existing dispute - admittedly 97 % of the amount due for the invoices raised by the Appellant was paid and 3 % of the Invoices amount was withheld by the Respondent Company. - a ‘dispute’ truly existed for the Respondent Company to have withheld 3% of the total invoice amount. - application was rightly rejected by the NCLT - AT
Maintainability of Section 9 application - pre-existing dispute - admittedly 97 % of the amount due for the invoices raised by the Appellant was paid and 3 % of the Invoices amount was withheld by the Respondent Company. - a ‘dispute’ truly existed for the Respondent Company to have withheld 3% of the total invoice amount. - application was rightly rejected by the NCLT - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4807
Join Channel
TaxTMI 
