Transfer pricing comparability under TNMM: foreign exchange loss on ECB excluded from operating cost, and a functionally dissimilar comparator removed...
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Though the assessee is entitled to cenvat credit of 50% on the capital goods in the year of receipt/ balance 50% is available to them in subsequent year. Availing credit @ 100% on some invoices and not availing any credit in respect of other invoices in the same year cannot be appreciated.
Though the assessee is entitled to cenvat credit of 50% on the capital goods in the year of receipt/ balance 50% is available to them in subsequent year. Availing credit @ 100% on some invoices and not availing any credit in respect of other invoices in the same year cannot be appreciated.
Note: It is a system-generated summary and is for quick reference only.
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