Transfer pricing comparability: one support-services company accepted, government-owned and facility-management comparables excluded, forex loss claim...
Availment of ITC - WCS taken for structure on which machineries are fixed to earth - ITC in respect of foundation and support structure in respect of ETP and Transformer is blocked in terms of Section 17(5) - Steel [TMT bar] being procured by the applicant company and used while taking works contract services for making the said foundation to fix machineries to earth is eligible subject to findings recorded in para 19 onwards. - AAR
Availment of ITC - WCS taken for structure on which machineries are fixed to earth - ITC in respect of foundation and support structure in respect of ETP and Transformer is blocked in terms of Section 17(5) - Steel [TMT bar] being procured by the applicant company and used while taking works contract services for making the said foundation to fix machineries to earth is eligible subject to findings recorded in para 19 onwards. - AAR
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