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Income Tax - Highlights / Catch Notes

Home Highlights February 2014 Year 2014 This

Transfer pricing adjustment – Since the profit margin of the ...

Case Laws     Income Tax

February 12, 2014

Transfer pricing adjustment – Since the profit margin of the assessee after taking into consideration the DEPB benefit as part of its turnover comes to 12.30% as against the average net profit margin of 13.05% of the comparables which is within the safe limit of 5% - no TP adjustment - AT

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