Loss-Making Comparables in Transfer Pricing Adjustments Valid Unless Extraordinary Factors Affect Transaction's Comparability.

Transfer pricing adjustments - the comparables could not be rejected only on the ground of loss making unless the losses are because of some extraordinary factors which have affected the comparability of the transaction. - AT .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X