TP - the conclusion of the TPO that the arms length price of ...

Case Laws Income Tax

June 27, 2013

TP - the conclusion of the TPO that the arms length price of the royalty payment should be NIL without specifying any cogent basis is not sustainable - TPO's determination is on the basis of assumption and surmises. - AT

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TP - the conclusion of the TPO that the arms length price of ...

Case Laws Income Tax

June 27, 2013

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