Transfer pricing comparability under TNMM: foreign exchange loss on ECB excluded from operating cost, and a functionally dissimilar comparator removed...
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Rejection of application u/s 254(2) by the ITAT to re-call the order - order was passed ex-parte - non appearance of assessee - No litigant would stand benefited by not appearing before a court or tribunal or belatedly appearing before a court or tribunal - Ex-parte order set aside - HC
Rejection of application u/s 254(2) by the ITAT to re-call the order - order was passed ex-parte - non appearance of assessee - No litigant would stand benefited by not appearing before a court or tribunal or belatedly appearing before a court or tribunal - Ex-parte order set aside - HC
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