Manipuri to English:
ꯍꯥꯟꯅ ꯄꯟꯈꯤꯕ ꯃꯔꯝꯁꯤꯡ ꯑꯁꯤꯅ, ꯇ꯭ꯔꯤꯕꯨꯅꯦꯜꯅ ꯑꯦꯝ/ꯑꯦꯁ. ꯀ꯭ꯋꯥꯂꯤꯇꯤ ꯑꯥꯏꯁ ꯀ꯭ꯔꯤꯝ ꯑꯃꯁꯨꯡ ꯕꯤꯕꯤꯑꯦꯜꯑꯥꯏꯑꯦꯜ ꯑꯁꯤ ꯃꯔꯤ ꯂꯩꯅꯕ ꯃꯤꯁꯤꯡ ꯅꯠꯇꯦ ꯍꯥꯏꯅ ꯋꯥꯔꯣꯏꯁꯟ ꯄꯨꯔꯛꯄꯕꯨ ꯑꯁꯣꯏꯕ ꯑꯃꯇ ꯇꯧꯈꯤꯗꯦ ꯍꯥꯏꯕ ꯑꯩꯈꯣꯏꯅ ꯂꯧꯋꯤ꯫
For the aforesaid reasons, we are of the considered opinion that the Tribunal did not commit any error in coming to the conclusion that M/s. Kwality Ice Cream and BBLIL are not related persons.