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Income Tax - Highlights / Catch Notes

Home Highlights November 2013 Year 2013 This

Transfer pricing adjustment - benefit of up to 5% can be allowed ...

Case Laws     Income Tax

November 21, 2013

Transfer pricing adjustment - benefit of up to 5% can be allowed only if the variation between the price charged/paid in respect of international transaction and ALP determined by taking the results of comparable cases does not exceed 5% - AT

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