Transfer pricing adjustments - Reduction in amount of ...
Tax Authority Validates Cash Profit/Operating Cost as Profit Level Indicator, Leading to Depreciation Adjustment Reversal.
January 2, 2014
Case Laws Income Tax AT
Transfer pricing adjustments - Reduction in amount of Depreciation - CIT(A) was justified in applying Cash profit/Operating cost as the correct PLI under Transactional Net Margin Method and resultantly deleting the addition - AT
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