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Income Tax - Highlights / Catch Notes

Home Highlights May 2016 Year 2016 This

Transfer pricing adjustment - computation of the operating ...

Case Laws     Income Tax

May 4, 2016

Transfer pricing adjustment - computation of the operating profit margin by increasing the cost of the sales leads to an arbitrary adjustment of the Assessee's income and that such alteration resides plainly outside the Rules and the provisions of the Act - HC

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