Transfer pricing comparability: one support-services company accepted, government-owned and facility-management comparables excluded, forex loss claim...
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Maintainability of petition - availability of alternative remedy - imposition of tax and penalty - clerical error or not - In the circumstances equally efficacious remedy is prescribed by law for the petitioner. Further the matter does not stand in the footing of error or oversight or a slip. As such, the matter ought to have been agitated before the appellate authority as per law - petition dismissed.
Maintainability of petition - availability of alternative remedy - imposition of tax and penalty - clerical error or not - In the circumstances equally efficacious remedy is prescribed by law for the petitioner. Further the matter does not stand in the footing of error or oversight or a slip. As such, the matter ought to have been agitated before the appellate authority as per law - petition dismissed.
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