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Income Tax - Highlights / Catch Notes

Home Highlights June 2016 Year 2016 This

Transfer pricing adjustment - Adjustment for under utilization ...

Case Laws     Income Tax

June 18, 2016

Transfer pricing adjustment - Adjustment for under utilization of capacity - TPO and DRP cannot be faulted for holding that the assessee has not established the quantum of capacity utilization adjustment with evidences and supporting details. - AT

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