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Income Tax - Highlights / Catch Notes

Home Highlights May 2017 Year 2017 This

Transfer pricing adjustment - absence of international ...

May 11, 2017

Case Laws     Income Tax     AT

Transfer pricing adjustment - absence of international transaction - If the product manufactured and sold by the assesse is India specific then it cannot be said that any benefit could have accrued to the AE on account the AMP spend in India in respect of such brands. - AT

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