Transfer pricing comparability under TNMM: foreign exchange loss on ECB excluded from operating cost, and a functionally dissimilar comparator removed...
Treatment of agricultural income as 'Income from other sources' - assessee's contentions that the lands were being cultivated by cultivators and assessee gets only net income requires examination. - AT
Treatment of agricultural income as 'Income from other sources' - assessee's contentions that the lands were being cultivated by cultivators and assessee gets only net income requires examination. - AT
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