Transfer pricing comparability under TNMM: foreign exchange loss on ECB excluded from operating cost, and a functionally dissimilar comparator removed...
Condonation of delay in filing appeal – Applicant could not tell the date when their Advocate fell sick, nor any documentary evidence has been produced in support of their contention - AT
Condonation of delay in filing appeal – Applicant could not tell the date when their Advocate fell sick, nor any documentary evidence has been produced in support of their contention - AT
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