Transfer pricing comparability under TNMM: foreign exchange loss on ECB excluded from operating cost, and a functionally dissimilar comparator removed...
Recovery of erroneously grant of Rebate claim - reliability on statements - procedure prescribed u/s 9D of Central Excise Act, 1944 is mandatory to follow - matter remanded back with respect to the statements and also consider any other additional evidence that may be produced by the appellants.
Recovery of erroneously grant of Rebate claim - reliability on statements - procedure prescribed u/s 9D of Central Excise Act, 1944 is mandatory to follow - matter remanded back with respect to the statements and also consider any other additional evidence that may be produced by the appellants.
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