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Income Tax - Highlights / Catch Notes

Home Highlights May 2014 Year 2014 This

ALP - Once TNMM has been applied to the assessee company's ...

Case Laws     Income Tax

May 23, 2014

ALP - Once TNMM has been applied to the assessee company's transaction, it covers under its ambit the Royalty transactions in question too and hence separate analysis and consequent deletion of the Royalty payments by the TPO in the instant case seems erroneous - AT

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