TMI BlogCourt Rules TPO Cannot Use External Comparables if Internal Ones Are Available for Arm's Length Price.Transfer pricing adjustments - selection of internal comparables - TPO had no mandate to have recourse to external comparables when in the present case, internal comparables were available, which could be applied for determining the ALP - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
|