Transfer pricing comparability under TNMM: foreign exchange loss on ECB excluded from operating cost, and a functionally dissimilar comparator removed...
Anti-Profiteering proceedings - Benefit of reduction in the rate of tax - India Gate Basmati Rice - there has been no net benefit of ITC available to the Respondent which could be passed on to the consumers - Application has no merit, hence the same is dismissed.
Anti-Profiteering proceedings - Benefit of reduction in the rate of tax - India Gate Basmati Rice - there has been no net benefit of ITC available to the Respondent which could be passed on to the consumers - Application has no merit, hence the same is dismissed.
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