TMI BlogALP determination u/s 92CA - selection / exclusion of comparable - there is no estoppel against the...ALP determination u/s 92CA - selection / exclusion of comparable - there is no estoppel against the assessee from demonstrating that a particular comparable was wrongly included in earlier year and, therefore, it should be excluded in this year. - HC ..... X X X X Extracts X X X X X X X X Extracts X X X X
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