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Income Tax - Highlights / Catch Notes

Home Highlights July 2015 Year 2015 This

Transfer pricing adjustment - adoption of most appropriate ...

Case Laws     Income Tax

July 23, 2015

Transfer pricing adjustment - adoption of most appropriate method - selection of comparable - even if the export incentives entitlement is excluded from the operating income of the assessee company, such exclusion has to be made from the operating income of the comparables company also. - AT

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