Transfer pricing comparability under TNMM: foreign exchange loss on ECB excluded from operating cost, and a functionally dissimilar comparator removed...
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Deduction u/s.80P(2)(a)(iv) on income from operation of water treatment plant - the water was not exclusively intended for agricultural use - claim of the assessee was rightly denied - AT
Deduction u/s.80P(2)(a)(iv) on income from operation of water treatment plant - the water was not exclusively intended for agricultural use - claim of the assessee was rightly denied - AT
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