Court Rules Bright Line Test Invalid for Transfer Pricing Adjustments Due to Lack of Legal Basis.

TPA - determination of ALP - TP adjustment by applying Bright Line Test (BLT) is not sustainable on protective basis having no statutory mandate. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X