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Income Tax - Highlights / Catch Notes

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When the transactions are multiple and inter-related then if a ...


Arm's Length Price: Avoid Separate Methods for Inter-Related Transactions When Comparable Uncontrolled Price Method Fails for One.

August 7, 2017

Case Laws     Income Tax     AT

When the transactions are multiple and inter-related then if a particular transaction out of the composite transactions cannot be tested under CUP then it is not proper to apply separate methods for determining the ALP for each of the transaction.

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