Transfer pricing comparability under TNMM: foreign exchange loss on ECB excluded from operating cost, and a functionally dissimilar comparator removed...
Levy of GST - penalty/ liquidated damages - supply of service or not - Whether the Bounce Charges collected by the Applicant should be treated as a supply under the GST regime? - Held Yes - Liable to GST
Levy of GST - penalty/ liquidated damages - supply of service or not - Whether the Bounce Charges collected by the Applicant should be treated as a supply under the GST regime? - Held Yes - Liable to GST
Note: It is a system-generated summary and is for quick reference only.