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Income Tax - Highlights / Catch Notes

Home Highlights November 2016 Year 2016 This

Determination of ALP - transactions of the assessee with its ...


Transfer Pricing Rules Not Applicable to Transactions with Canadian Branch; Total Revenue Declared for Taxation Purposes.

November 5, 2016

Case Laws     Income Tax     AT

Determination of ALP - transactions of the assessee with its Branch Office in Canada - total revenue earned by branch office Canada has been offered for taxation - Provisions of TP cannot be applied - AT

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