9911796707
TMI BlogTP Adjustment - upward adjustment under the provisions of section 92 - ALP determination - The amount of...TP Adjustment - upward adjustment under the provisions of section 92 - ALP determination - The amount of depreciation claimed by the assessee in the ratio of turnover stands at 9.366% whereas average ratio of depreciation of the comparable companies claimed to their turnover stands at 2.086%. Thus it is inferred that the adjustments in the depreciation is required to be made. Now, the issue arises how to make the adjustments. In this regard we find that there is no guidelines or the provisions o..... ..... X X X X Extracts X X X X X X X X Extracts X X X X
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