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Income Tax - Highlights / Catch Notes

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TPA - As per TNMM study filed by the appellant, the margin on ...


AE's TNMM Study Shows 4.52% Margin; Within Arm's Length Range, No Transfer Pricing Adjustment Needed Under Safe Harbor Clause.

June 15, 2017

Case Laws     Income Tax     AT

TPA - As per TNMM study filed by the appellant, the margin on total cost earned by AE is 4.52% which is less when compared with 5.18% in case of other eleven comparable companies. This is within arm's length. Therefore, otherwise also no transfer pricing adjustment is called for by the safe harbor clause. - AT

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