Transfer pricing comparability under TNMM: foreign exchange loss on ECB excluded from operating cost, and a functionally dissimilar comparator removed...
Disallowance u/s. 14A - no expenditure is incurred by the assessee in earning the dividend income no notional expenditure could be deducted from the said income - AT
Disallowance u/s. 14A - no expenditure is incurred by the assessee in earning the dividend income no notional expenditure could be deducted from the said income - AT
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