Transfer pricing comparability under TNMM: foreign exchange loss on ECB excluded from operating cost, and a functionally dissimilar comparator removed...
Exemption under section 5(3) of the CST Act - sale of bus bodies - penultimate sale - export of goods - When the transaction between the assessee and the exporter and the transaction between the exporter and foreign buyer are inextricably connected with each other the "same goods" theory has no application, - HC
Exemption under section 5(3) of the CST Act - sale of bus bodies - penultimate sale - export of goods - When the transaction between the assessee and the exporter and the transaction between the exporter and foreign buyer are inextricably connected with each other the "same goods" theory has no application, - HC
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