Transfer pricing comparability under TNMM: foreign exchange loss on ECB excluded from operating cost, and a functionally dissimilar comparator removed...
Receipt to be treated as capital receipt or revenue receipt - Amount was received by way of share capital which was compulsorily required to be invested by SKSE as per the directives of SEBI. - held as capital in nature - HC
Receipt to be treated as capital receipt or revenue receipt - Amount was received by way of share capital which was compulsorily required to be invested by SKSE as per the directives of SEBI. - held as capital in nature - HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4811 
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