Transfer pricing comparability: one support-services company accepted, government-owned and facility-management comparables excluded, forex loss claim...
Levy of penalty - Manipulation of account current (PLA) - although there may be mistake of the appellants but the appellants cannot take the benefit of the same as they have taken the credit in the PLA without making payment - penalty confirmed at reduced rate - AT
Levy of penalty - Manipulation of account current (PLA) - although there may be mistake of the appellants but the appellants cannot take the benefit of the same as they have taken the credit in the PLA without making payment - penalty confirmed at reduced rate - AT
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