Transfer pricing comparability under TNMM: foreign exchange loss on ECB excluded from operating cost, and a functionally dissimilar comparator removed...
Maintainability of advance ruling application - applicant is recipient of services and he has not a paying the taxes under reverse charge mechanism on the impugned transaction in GST ACT - the application is not maintainable and liable for rejection.
Maintainability of advance ruling application - applicant is recipient of services and he has not a paying the taxes under reverse charge mechanism on the impugned transaction in GST ACT - the application is not maintainable and liable for rejection.
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