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...
Reassessment action initiated against company dissolved after NCLT approved Resolution Plan held invalid; not a case where NCLT moved for recall of approval order or Resolution Plan challenged; view in M Tech Developers, Sree Metaliks, and Rishi Ganga Power Corporation prevails, leading to conclusion that reassessment action unsustainable; assessee appeal allowed.
Reassessment action initiated against company dissolved after NCLT approved Resolution Plan held invalid; not a case where NCLT moved for recall of approval order or Resolution Plan challenged; view in M Tech Developers, Sree Metaliks, and Rishi Ganga Power Corporation prevails, leading to conclusion that reassessment action unsustainable; assessee appeal allowed.
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