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Income Tax - Highlights / Catch Notes

Home Highlights December 2015 Year 2015 This

Transfer pricing adjustment - in the absence of a machinery ...

Case Laws     Income Tax

December 23, 2015

Transfer pricing adjustment - in the absence of a machinery provision it would be hazardous for any TPO to proceed to determine the ALP of such a transaction since BLT has been negatived by this Court as a valid method of determining the existence of an international transaction and thereafter its ALP. - HC

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