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Income Tax - Highlights / Catch Notes

Home Highlights October 2014 Year 2014 This

Transfer pricing adjustment – determination of ALP by taking ...


Arm's Length Price for Transfer Pricing Cannot Rely on Segmental Results Without Assessing Interlinked Segments.

October 18, 2014

Case Laws     Income Tax     AT

Transfer pricing adjustment – determination of ALP by taking segmental results without looking into as to whether the two segments are interlinked or inter-related cannot be sustained. - AT

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