Transfer pricing comparability under TNMM: foreign exchange loss on ECB excluded from operating cost, and a functionally dissimilar comparator removed...
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Addition u/s. 68 - three ingredients of section 68, i.e., identity of the creditors, creditworthiness thereof and genuineness of the transactions - Simply because the assessee received the amounts through cheques would not prove the transaction as genuine.
Addition u/s. 68 - three ingredients of section 68, i.e., identity of the creditors, creditworthiness thereof and genuineness of the transactions - Simply because the assessee received the amounts through cheques would not prove the transaction as genuine.
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