Transfer pricing comparability under TNMM: foreign exchange loss on ECB excluded from operating cost, and a functionally dissimilar comparator removed...
Validity of penalty orders u/s 271(1)(c) - assessee has not filed the details in respect of interest payment, unexplained investment in jewellery, bogus sundry creditors. - levy of penalty confirmed - AT
Validity of penalty orders u/s 271(1)(c) - assessee has not filed the details in respect of interest payment, unexplained investment in jewellery, bogus sundry creditors. - levy of penalty confirmed - AT
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