Transfer pricing Adjustment - determination of ALP u/s 92CA(6) - ...
Section 92CA(6) Mandates Using Unrelated Party Data to Determine Discounting Factors for Arm's Length Price Adjustments.
September 4, 2014
Case Laws Income Tax AT
Transfer pricing Adjustment - determination of ALP u/s 92CA(6) - when the discounting factors are considered for transactions with unrelated party, then the data with respect to unrelated party are to be taken into account for arriving at the discounting factors - AT
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