Transfer pricing comparability: one support-services company accepted, government-owned and facility-management comparables excluded, forex loss claim...
Imposition of penalty - non filling of ER-5 and ER-6 returns within the period prescribed - contravention is only a procedural violation and subsequently the required return has been filed - No penalty - AT
Imposition of penalty - non filling of ER-5 and ER-6 returns within the period prescribed - contravention is only a procedural violation and subsequently the required return has been filed - No penalty - AT
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