Transfer pricing adjustment - whether the foreign exchange ...
Foreign Exchange Gains and Service Income Inclusion in Operating Revenue for Transfer Pricing Adjustments Discussed.
March 12, 2016
Case Laws Income Tax AT
Transfer pricing adjustment - whether the foreign exchange gain/income from service provided to AE will be part of the operating revenue/income? - while taking the margins of the comparables, the effect of foreign exchange in the margins of the comparables should also be taken into account - AT
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