Transfer pricing comparability under TNMM: foreign exchange loss on ECB excluded from operating cost, and a functionally dissimilar comparator removed...
Addition on account of undisclosed TDS was not shown in ITR - undisclosed income - merely because there is a TDS details uploaded by the other party would not ipso facto amounts to an additional receipt by the assessee which can be considered as income.
Addition on account of undisclosed TDS was not shown in ITR - undisclosed income - merely because there is a TDS details uploaded by the other party would not ipso facto amounts to an additional receipt by the assessee which can be considered as income.
Note: It is a system-generated summary and is for quick reference only.
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