Transfer pricing comparability under TNMM: foreign exchange loss on ECB excluded from operating cost, and a functionally dissimilar comparator removed...
Disallowance of loss - Merely because in a particular year, the loss was higher, that would not empower AO to reject the books of accounts, unless some specific defect is pointed out in it's maintenance - HC
Disallowance of loss - Merely because in a particular year, the loss was higher, that would not empower AO to reject the books of accounts, unless some specific defect is pointed out in it's maintenance - HC
Note: It is a system-generated summary and is for quick reference only.
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