Transfer pricing comparability under TNMM: foreign exchange loss on ECB excluded from operating cost, and a functionally dissimilar comparator removed...
Applicability of TDS provisions u/s 194C - the assessee is a CONSORTIUM - assessee are created to procure a contract and never to execute the same by themselves with the intention to earn income - AT
Applicability of TDS provisions u/s 194C - the assessee is a CONSORTIUM - assessee are created to procure a contract and never to execute the same by themselves with the intention to earn income - AT
Note: It is a system-generated summary and is for quick reference only.