Transfer pricing comparability under TNMM: foreign exchange loss on ECB excluded from operating cost, and a functionally dissimilar comparator removed...
Excess provision claim under the heads consultancy charges - During the negotiations with the parties the provision was made on the basis of original claim made by the parties - held as ascertained liability - deduction allowed - HC
Excess provision claim under the heads consultancy charges - During the negotiations with the parties the provision was made on the basis of original claim made by the parties - held as ascertained liability - deduction allowed - HC
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