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Income Tax - Highlights / Catch Notes

Home Highlights July 2015 Year 2015 This

Transfer pricing adjustment - primary responsibility to bench ...

Case Laws     Income Tax

July 2, 2015

Transfer pricing adjustment - primary responsibility to bench mark the transactions with comparable cases - the certificate issued by the auditors only spell out the percentage of overheads over the revenue and hence it is only a factual aspect of internal figures. In Transfer pricing study, what is required to be done is to validate the said claim with an external comparable. - AT

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