Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
TP Adjustment - exclusion of comparables - submission that "an identical transaction being conducted in an uncontrolled manner” overlooks the effect of the Tata brand on the performance of the impugned comparables - The mere fact that the transactions were identical was not either a sole or a reliable yardstick to determine the apposite choice of comparables - excluded
TP Adjustment - exclusion of comparables - submission that "an identical transaction being conducted in an uncontrolled manner” overlooks the effect of the Tata brand on the performance of the impugned comparables - The mere fact that the transactions were identical was not either a sole or a reliable yardstick to determine the apposite choice of comparables - excluded
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