Transfer pricing comparability under TNMM: foreign exchange loss on ECB excluded from operating cost, and a functionally dissimilar comparator removed...
Whether gutka manufacturing machines were properly sealed in accordance with the Rules? - If the departmental officials have not followed the rules, the assessee cannot be penalized for the same. - AT
Whether gutka manufacturing machines were properly sealed in accordance with the Rules? - If the departmental officials have not followed the rules, the assessee cannot be penalized for the same. - AT
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