Transfer pricing comparability under TNMM: foreign exchange loss on ECB excluded from operating cost, and a functionally dissimilar comparator removed...
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The fact that compensation was declared as one of the taxable services w.e.f. 01/07/2012 indicates that prior to the said date no tax can be collected on the compensation either indirectly or by treating the same as rent received.
The fact that compensation was declared as one of the taxable services w.e.f. 01/07/2012 indicates that prior to the said date no tax can be collected on the compensation either indirectly or by treating the same as rent received.
Note: It is a system-generated summary and is for quick reference only.
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