Transfer pricing comparability under TNMM: foreign exchange loss on ECB excluded from operating cost, and a functionally dissimilar comparator removed...
Benefit of Duty Free Import Authorization (DFAI) - if the cenvat credit availed on inputs is reversed before it is utilised, the benefits cannot be denied while transferring the DFIA. - HC
Benefit of Duty Free Import Authorization (DFAI) - if the cenvat credit availed on inputs is reversed before it is utilised, the benefits cannot be denied while transferring the DFIA. - HC
Note: It is a system-generated summary and is for quick reference only.
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