Transfer pricing comparability under TNMM: foreign exchange loss on ECB excluded from operating cost, and a functionally dissimilar comparator removed...
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Income recognition - there is a dispute with regard to the collection of the amount between the assessee and his client and the assessee client is also appears to be a bankrupt - Income not to be recognized following AS-9
Income recognition - there is a dispute with regard to the collection of the amount between the assessee and his client and the assessee client is also appears to be a bankrupt - Income not to be recognized following AS-9
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