Transfer pricing comparability under TNMM: foreign exchange loss on ECB excluded from operating cost, and a functionally dissimilar comparator removed...
Penalty u/s 22(2) of the TNGST - Having regard to the patent illegality on account of absence of jurisdiction as per the proviso as it stood during the relevant assessment year - Order of Tribunal set aside - HC
Penalty u/s 22(2) of the TNGST - Having regard to the patent illegality on account of absence of jurisdiction as per the proviso as it stood during the relevant assessment year - Order of Tribunal set aside - HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4811 
Join Channel 
