Transfer pricing comparability under TNMM: foreign exchange loss on ECB excluded from operating cost, and a functionally dissimilar comparator removed...
Order of Reassessment u/s 147 - it has been passed without any application of mind - AO has not even bothered to change the words such as “we”, “us”, etc. - In favor of assessee by way of remand - HC
Order of Reassessment u/s 147 - it has been passed without any application of mind - AO has not even bothered to change the words such as “we”, “us”, etc. - In favor of assessee by way of remand - HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
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