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Income Tax - Highlights / Catch Notes

Home Highlights May 2016 Year 2016 This

Transfer pricing adjustment - The provisions were not ...


Transfer Pricing Adjustments Unnecessary When Transactions Follow Arm's Length Principle; Avoid Indiscriminate Changes to Fundamental Facts.

May 2, 2016

Case Laws     Income Tax     AT

Transfer pricing adjustment - The provisions were not incorporated to make adjustment at any cost and ignoring the basic facts - No adjustment to be made if transaction are at Arm’s length price - AT

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