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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