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Income Tax - Highlights / Catch Notes

Home Highlights August 2013 Year 2013 This

Transfer pricing adjustment - Merely because the assessee had ...


Authorities Must Correctly Compute Transfer Pricing Adjustments, Not Follow Assessee Errors, Per Legal Obligation.

August 27, 2013

Case Laws     Income Tax     AT

Transfer pricing adjustment - Merely because the assessee had made mistakes in computing the TP adjustment the authorities cannot follow the same blindly as they are duty bound to compute the adjustment correctly as per law. - AT

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