Transfer pricing comparability under TNMM: foreign exchange loss on ECB excluded from operating cost, and a functionally dissimilar comparator removed...
Profiteering - major manufacturers of Fast Moving Consumer Goods (FMCG) - the Respondent had not passed on the benefit of tax reduction in respect of the 109 products supplied by him during the period - penalty proceedings initiated.
Profiteering - major manufacturers of Fast Moving Consumer Goods (FMCG) - the Respondent had not passed on the benefit of tax reduction in respect of the 109 products supplied by him during the period - penalty proceedings initiated.
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TaxTMI 
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