Transfer pricing comparability under TNMM: foreign exchange loss on ECB excluded from operating cost, and a functionally dissimilar comparator removed...
TDS u/s 194H - Commission paid to TPL in relation to Mutual Fund Schemes - services which were rendered in relation to a transaction in 'securities' stood excluded from the definition of “brokerage or commission“ u/s 194-H - HC
TDS u/s 194H - Commission paid to TPL in relation to Mutual Fund Schemes - services which were rendered in relation to a transaction in 'securities' stood excluded from the definition of “brokerage or commission“ u/s 194-H - HC
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