Transfer pricing comparability under TNMM: foreign exchange loss on ECB excluded from operating cost, and a functionally dissimilar comparator removed...
Unexplained credit u/s. 68 - addition of share premium being in excess of NAV and balance excepted - section 56(2)(viia) and (viib) are not applicable to the instant assessment year i.e. 2011-12 and applicable only for the assessment year 2013-14 - no addition
Unexplained credit u/s. 68 - addition of share premium being in excess of NAV and balance excepted - section 56(2)(viia) and (viib) are not applicable to the instant assessment year i.e. 2011-12 and applicable only for the assessment year 2013-14 - no addition
Note: It is a system-generated summary and is for quick reference only.
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