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Income Tax - Highlights / Catch Notes

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Transfer pricing adjustments - the discount and incentive passed ...


Transfer pricing adjustments: Exclude dealer discounts and incentives from AMP expenses when calculating Arm's Length Price.

March 27, 2014

Case Laws     Income Tax     AT

Transfer pricing adjustments - the discount and incentive passed by the assessee to its dealers and distributors on effecting the sales was required to be excluded from the total AMP expenses for the purposes of determination of ALP in respect of AMP expenses - AT

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