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Income Tax - Highlights / Catch Notes

Home Highlights January 2014 Year 2014 This

Whether the arm’s length price applying the TNMM method was ...

Case Laws     Income Tax

January 11, 2014

Whether the arm’s length price applying the TNMM method was contrary to the transfer pricing provisions – The TPO’s arbitrary exercise of adjusting the cost plus mark up of 5% on the FOB value of exports finds no mention in the IT Act nor the Rules - HC

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