Transfer pricing comparability under TNMM: foreign exchange loss on ECB excluded from operating cost, and a functionally dissimilar comparator removed...
Depreciation on building and interest paid to the bank - AO has brought nothing on record to show that the appellant has not incurred expenditure on labour payment and for purchase of material - HC
Depreciation on building and interest paid to the bank - AO has brought nothing on record to show that the appellant has not incurred expenditure on labour payment and for purchase of material - HC
Note: It is a system-generated summary and is for quick reference only.