Transfer pricing comparability under TNMM: foreign exchange loss on ECB excluded from operating cost, and a functionally dissimilar comparator removed...
Demand on job work activity undertaken by the Appellant - the benefit of exemption notification cannot be denied to an assessee on the ground of non-following the procedure
Demand on job work activity undertaken by the Appellant - the benefit of exemption notification cannot be denied to an assessee on the ground of non-following the procedure
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