Principle of consistency in Transfer Pricing adjustment - The ...

Case Laws Income Tax

September 5, 2013

Principle of consistency in Transfer Pricing adjustment - The material available with the TPO in the current year is vastly different to the material available with the TPO in the earlier year. In such circumstances, the principle of consistency does not hold water - AT

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Principle of consistency in Transfer Pricing adjustment - The ...

Case Laws Income Tax

September 5, 2013

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