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Income Tax - Highlights / Catch Notes

Home Highlights November 2016 Year 2016 This

TPA - selection of comparable - the companies having diminishing ...


Comparable Companies with Diminishing Revenue Not Automatically Excluded in Transfer Pricing Adjustments for Fair Comparison.

November 5, 2016

Case Laws     Income Tax     AT

TPA - selection of comparable - the companies having diminishing revenue should not be excluded, but, only the companies having persistent losses should be expelled from the final tally of comparables. - AT

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