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Income Tax - Highlights / Catch Notes

Home Highlights November 2013 Year 2013 This

Determination of ALP by TPO – The CIT (A) has simply followed ...

Case Laws     Income Tax

November 18, 2013

Determination of ALP by TPO – The CIT (A) has simply followed the statutory provision while determining the OP/TC margin of the comparable companies by applying the current year data, hence in these circumstances, the grievance of the department that no opportunity was granted to the TPO cannot be accepted - AT

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