Transfer pricing comparability under TNMM: foreign exchange loss on ECB excluded from operating cost, and a functionally dissimilar comparator removed...
Penalty u/s 271(1)(c) - unexplained cash deposits - the explanation offered by the assessee is not bonafide and the said explanation was rightly rejected by the authorities below. - AT
Penalty u/s 271(1)(c) - unexplained cash deposits - the explanation offered by the assessee is not bonafide and the said explanation was rightly rejected by the authorities below. - AT
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