Transfer pricing comparability under TNMM: foreign exchange loss on ECB excluded from operating cost, and a functionally dissimilar comparator removed...
Benefit of Notification No.12/2003-ST - As per the agreement entered into between the parties, it is 'service of supply of food', under Outdoor Catering Service - prima facie case is against the assessee - AT
Benefit of Notification No.12/2003-ST - As per the agreement entered into between the parties, it is 'service of supply of food', under Outdoor Catering Service - prima facie case is against the assessee - AT
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