Transfer pricing comparability under TNMM: foreign exchange loss on ECB excluded from operating cost, and a functionally dissimilar comparator removed...
Disallowance of assessee’s claim of long term capital loss - as per AO purchase and sale of shares was nothing but a colourable device to generate loss to be set off against capital gain - additions confirmed.
Disallowance of assessee’s claim of long term capital loss - as per AO purchase and sale of shares was nothing but a colourable device to generate loss to be set off against capital gain - additions confirmed.
Note: It is a system-generated summary and is for quick reference only.
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