Transfer pricing comparability under TNMM: foreign exchange loss on ECB excluded from operating cost, and a functionally dissimilar comparator removed...
Rectification u/s 154 - the levy of additional tax is only a consequential event to the prima facie adjustment, which was carried out through the order passed u/s 154 - in favor of revenue - HC
Rectification u/s 154 - the levy of additional tax is only a consequential event to the prima facie adjustment, which was carried out through the order passed u/s 154 - in favor of revenue - HC
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