Transfer pricing comparability under TNMM: foreign exchange loss on ECB excluded from operating cost, and a functionally dissimilar comparator removed...
Application for registration – Department was directed to treat the respondent-company’s registration as the provisional registration in the category of business auxiliary and, accordingly, all the statutory obligations shall be discharged by the company - HC
Application for registration – Department was directed to treat the respondent-company’s registration as the provisional registration in the category of business auxiliary and, accordingly, all the statutory obligations shall be discharged by the company - HC
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