TPA - lower authorities having rejected the TNMM method did not ...

Case Laws Income Tax

February 21, 2017

TPA - lower authorities having rejected the TNMM method did not verify the appropriateness of the comparables selected by the assessee in its TP study. Functional profile of the comparables and that of the assessee were never verified - Matter remanded back - AT

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TPA - lower authorities having rejected the TNMM method did not ...

Case Laws Income Tax

February 21, 2017

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