Transfer pricing comparability under TNMM: foreign exchange loss on ECB excluded from operating cost, and a functionally dissimilar comparator removed...
Capital gain - transfer of immovable property without any written contract - in absence of determination of cost of land by state govt., no capital gain can be computed in the impugned AY - AT
Capital gain - transfer of immovable property without any written contract - in absence of determination of cost of land by state govt., no capital gain can be computed in the impugned AY - AT
Note: It is a system-generated summary and is for quick reference only.
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