Transfer pricing comparability under TNMM: foreign exchange loss on ECB excluded from operating cost, and a functionally dissimilar comparator removed...
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Deduction u/s 80IB – Business of assembling of computer and servers – manufacturing process -it was a new and distinct product which was coming out, entitling the assessee deduction u/s 80IB of the Act - HC
Deduction u/s 80IB – Business of assembling of computer and servers – manufacturing process -it was a new and distinct product which was coming out, entitling the assessee deduction u/s 80IB of the Act - HC
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