Transfer pricing comparability under TNMM: foreign exchange loss on ECB excluded from operating cost, and a functionally dissimilar comparator removed...
Allocation of business expenses amongst the speculation and non-speculation activities was not only necessary but inevitable - the basis of profit and volume of the business in the ratio of 2:3 is correct - HC
Allocation of business expenses amongst the speculation and non-speculation activities was not only necessary but inevitable - the basis of profit and volume of the business in the ratio of 2:3 is correct - HC
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