Transfer pricing comparability under TNMM: foreign exchange loss on ECB excluded from operating cost, and a functionally dissimilar comparator removed...
Whether there is notional income on advances given to closely associated group - There is no statutory obligation on the assesse that the assessee must charge interest on the advance amounts - HC
Whether there is notional income on advances given to closely associated group - There is no statutory obligation on the assesse that the assessee must charge interest on the advance amounts - HC
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