Transfer pricing adjustment - adoption of most appropriate ...

Transfer Pricing Case: Export Incentives Must Be Excluded from Both Assessed and Comparable Companies' Operating Income for Fair Evaluation.

July 23, 2015

Case Laws Income Tax AT

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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Transfer pricing adjustment - adoption of most appropriate ...

Transfer Pricing Case: Export Incentives Must Be Excluded from Both Assessed and Comparable Companies' Operating Income for Fair Evaluation.

July 23, 2015

Case Laws Income Tax AT

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