Transfer pricing comparability: one support-services company accepted, government-owned and facility-management comparables excluded, forex loss claim...
Refund claim - unjust enrichment - the price charged by the appellant did not include the element of duty - though they have mentioned the duty element, the same has not been received from the dealer - refund allowed - AT
Refund claim - unjust enrichment - the price charged by the appellant did not include the element of duty - though they have mentioned the duty element, the same has not been received from the dealer - refund allowed - AT
Note: It is a system-generated summary and is for quick reference only.