TP - Arms length price - there is no justification of use of ...

Case Laws Income Tax

October 19, 2011

TP - Arms length price - there is no justification of use of multiple year data - OECD guidelines are not of binding nature and even the provisions to Rule 10B(4) only provides that any subsequent year data cannot be considered. .... - AT

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TP - Arms length price - there is no justification of use of ...

Case Laws Income Tax

October 19, 2011

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