Transfer pricing comparability under TNMM: foreign exchange loss on ECB excluded from operating cost, and a functionally dissimilar comparator removed...
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Residence in India - Residential status - Status of the assessee as “Resident” of India - calculation of days of stay in India - inclusion of date of arrival in counting the days of stay in India - The assessee stayed in India during the year under consideration for less than 182 days and finally cannot be considered as the resident of India in the year under consideration - AT
Residence in India - Residential status - Status of the assessee as “Resident” of India - calculation of days of stay in India - inclusion of date of arrival in counting the days of stay in India - The assessee stayed in India during the year under consideration for less than 182 days and finally cannot be considered as the resident of India in the year under consideration - AT
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