Transfer pricing comparability under TNMM: foreign exchange loss on ECB excluded from operating cost, and a functionally dissimilar comparator removed...
Claim of exemption u/s 11 - violating conditions u/s 13 - foreign travel expenditure which has been incurred on the wife of Managing Director and Executive Director is not to be allowed as deduction. - AT
Claim of exemption u/s 11 - violating conditions u/s 13 - foreign travel expenditure which has been incurred on the wife of Managing Director and Executive Director is not to be allowed as deduction. - AT
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