Transfer pricing Adjustment u/s 92CA - The TPO has clearly erred ...
TPO's Revenue Calculation Error u/s 92CA Due to Inconsistent Sales Returns Adjustment Affects Transfer Pricing.
August 10, 2013
Case Laws Income Tax AT
Transfer pricing Adjustment u/s 92CA - The TPO has clearly erred in arriving at the revenues - The TPO has to reduce sales returns against sales in all the steps and cannot arbitrarily include in some steps. - AT
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