Transfer pricing comparability under TNMM: foreign exchange loss on ECB excluded from operating cost, and a functionally dissimilar comparator removed...
Duty demand - Clandestine removal of goods - Lack of evidence - the demand cannot be confirmed for mere non-maintenance of records and more particularly, in absence of any proof regarding clandestine removal of such goods. - AT
Duty demand - Clandestine removal of goods - Lack of evidence - the demand cannot be confirmed for mere non-maintenance of records and more particularly, in absence of any proof regarding clandestine removal of such goods. - AT
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TaxTMI 
TaxTMI 
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