There is no dispute that the assessee has under priced its ...

Case Laws Income Tax

July 4, 2015

There is no dispute that the assessee has under priced its services to AE’s and therefore made transfer pricing adjustment suo moto. This peculiar conduct of the assessee, if allowed to claim deduction u/s 10B of the Act will go against the legislative intention. - AT

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There is no dispute that the assessee has under priced its ...

Case Laws Income Tax

July 4, 2015

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