Transfer pricing comparability under TNMM: foreign exchange loss on ECB excluded from operating cost, and a functionally dissimilar comparator removed...
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Construction of residential quarters for staff - Residential Complex or Commercial complex service - staff quarters constructed by the respondent are not covered under the definition of ‘Construction of complex’ under Section 65(30a) ibid and therefore the activity does not attract Service tax - AT
Construction of residential quarters for staff - Residential Complex or Commercial complex service - staff quarters constructed by the respondent are not covered under the definition of ‘Construction of complex’ under Section 65(30a) ibid and therefore the activity does not attract Service tax - AT
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