Transfer pricing comparability under TNMM: foreign exchange loss on ECB excluded from operating cost, and a functionally dissimilar comparator removed...
Refund claim - if the transaction of debit note is not found to be incorrect on the basis of books of account of the appellant then it is established that incidence of refund amount has not been passed on to any other person - AT
Refund claim - if the transaction of debit note is not found to be incorrect on the basis of books of account of the appellant then it is established that incidence of refund amount has not been passed on to any other person - AT
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