Once the particular transaction, which is the subject matter of ...
Exclude Canceled Transactions from Transfer Pricing Comparisons for Accurate Benchmarking Purposes.
March 31, 2015
Case Laws Income Tax AT
Once the particular transaction, which is the subject matter of comparison for transfer pricing adjustment, has not even undertaken or has been cancelled, then such a transaction has to be excluded for the purpose of benchmarking the transfer price - AT
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