Transfer pricing comparability under TNMM: foreign exchange loss on ECB excluded from operating cost, and a functionally dissimilar comparator removed...
Attachment of immovable property - Recovery proceedings against the buyer of the property from the defaulter assessee - a person who had taken possession and made payment of the consideration was the owner though he had not obtained the deed of conveyance. - no recovery from the buyer of the property - HC
Attachment of immovable property - Recovery proceedings against the buyer of the property from the defaulter assessee - a person who had taken possession and made payment of the consideration was the owner though he had not obtained the deed of conveyance. - no recovery from the buyer of the property - HC
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