Transfer pricing comparability under TNMM: foreign exchange loss on ECB excluded from operating cost, and a functionally dissimilar comparator removed...
Reopening of assessment - no notice under section 143(2)- Section 292BB - notice u/s 143(2) is mandatory in reassessment proceedings and it is not a procedural requirement. - in favor of assessee - AT
Reopening of assessment - no notice under section 143(2)- Section 292BB - notice u/s 143(2) is mandatory in reassessment proceedings and it is not a procedural requirement. - in favor of assessee - AT
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