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Income Tax - Highlights / Catch Notes

Home Highlights April 2016 Year 2016 This

Selection of most appropriate method - as cost components of the ...


Cost Plus Method Deemed Unsuitable for Taxpayer; Transactional Net Margin Method Preferred for Accurate Cost Assessment.

April 11, 2016

Case Laws     Income Tax     AT

Selection of most appropriate method - as cost components of the assessee are in variations with that of the comparables thus CPM cannot be regarded as MAM in the case of the assessee but TNMM - AT

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