Transfer pricing comparability under TNMM: foreign exchange loss on ECB excluded from operating cost, and a functionally dissimilar comparator removed...
Indo-Sri Lankan Free Trade Agreement (ISFTA) - Since all the remaining COOs have been recertified and found as being in order by the Sri Lankan authorities, the impugned order rejecting the impugned COOs, denying the benefit of exemption under N/N. 26/2000-Cus. in respect of the impugned goods, cannot sustain - demand set aside.
Indo-Sri Lankan Free Trade Agreement (ISFTA) - Since all the remaining COOs have been recertified and found as being in order by the Sri Lankan authorities, the impugned order rejecting the impugned COOs, denying the benefit of exemption under N/N. 26/2000-Cus. in respect of the impugned goods, cannot sustain - demand set aside.
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