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Income Tax - Highlights / Catch Notes

Home Highlights September 2014 Year 2014 This

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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