Transfer pricing comparability under TNMM: foreign exchange loss on ECB excluded from operating cost, and a functionally dissimilar comparator removed...
Levy of GST - Sale and/or Purchase of DFIA licenses - DFIA is distinguishable from ‘Duty Credit Scrips’ and cannot be considered as a Duty Credit Scrip - GST is applicable on Sale and / or Purchase of DFIA licenses
Levy of GST - Sale and/or Purchase of DFIA licenses - DFIA is distinguishable from ‘Duty Credit Scrips’ and cannot be considered as a Duty Credit Scrip - GST is applicable on Sale and / or Purchase of DFIA licenses
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