Transfer pricing comparability under TNMM: foreign exchange loss on ECB excluded from operating cost, and a functionally dissimilar comparator removed...
Refund of Excise duty - refund claims have been rejected on the ground of unjust enrichment - if the assessee is able to prove that the ultimate buyer of the goods have not borne the duty components, refund can be claimed.
Refund of Excise duty - refund claims have been rejected on the ground of unjust enrichment - if the assessee is able to prove that the ultimate buyer of the goods have not borne the duty components, refund can be claimed.
Note: It is a system-generated summary and is for quick reference only.