Transfer pricing comparability under TNMM: foreign exchange loss on ECB excluded from operating cost, and a functionally dissimilar comparator removed...
Mis-declaration of goods – in view of the position in law that was prevailing at that time, it was a bona fide declaration and cannot be treated as misdeclaration. - Extended period of limitation could not have been availed by the Department - SC
Mis-declaration of goods – in view of the position in law that was prevailing at that time, it was a bona fide declaration and cannot be treated as misdeclaration. - Extended period of limitation could not have been availed by the Department - SC
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