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Income Tax - Highlights / Catch Notes

Home Highlights September 2013 Year 2013 This

Transfer pricing adjustments - Arm’s Length Price - The ...

Case Laws     Income Tax

September 12, 2013

Transfer pricing adjustments - Arm’s Length Price - The arbitrary selection of comparables has in fact inflated the operating profit in the computation made by the Transfer Pricing Officer. - Deletion of transfer pricing adjustments by CIT(A) sustained - Decided against the revenue. - AT

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