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Income Tax - Highlights / Catch Notes

Home Highlights October 2014 Year 2014 This

Arm's Length Price adjustment on international transaction – ...


Ensure Consistency in Selecting Comparables for Arm's Length Price Adjustments: Exclude Both Abnormal Loss and Profit Companies.

October 15, 2014

Case Laws     Income Tax     AT

Arm's Length Price adjustment on international transaction – selection of comparable - if abnormal loss making companies are excluded abnormal profit making companies are also to be excluded - AT

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