Transfer pricing comparability under TNMM: foreign exchange loss on ECB excluded from operating cost, and a functionally dissimilar comparator removed...
Refund - under duress and threat, the partners of the petitioner were forced to deposit - revenue directed to refund the the amount deposited by the petitioner during investigation. - AT
Refund - under duress and threat, the partners of the petitioner were forced to deposit - revenue directed to refund the the amount deposited by the petitioner during investigation. - AT
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