Transfer pricing adjustments - selection of internal comparables ...

Court Rules TPO Cannot Use External Comparables if Internal Ones Are Available for Arm's Length Price.

November 9, 2013

Case Laws Income Tax AT

Transfer pricing adjustments - selection of internal comparables - TPO had no mandate to have recourse to external comparables when in the present case, internal comparables were available, which could be applied for determining the ALP - AT

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Transfer pricing adjustments - selection of internal comparables ...

Court Rules TPO Cannot Use External Comparables if Internal Ones Are Available for Arm's Length Price.

November 9, 2013

Case Laws Income Tax AT

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