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Income Tax - Highlights / Catch Notes

Home Highlights August 2016 Year 2016 This

Transfer pricing - Valuation of an intangible asset - revenues ...

Case Laws     Income Tax

August 20, 2016

Transfer pricing - Valuation of an intangible asset - revenues generated out of the Intellectual Property (“IP”) or not. - for valuation of an intangible asset, only the future projections alone can be adopted and such valuation cannot be reviewed with actuals after 3 or 4 years down the line. - AT

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