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Income Tax - Highlights / Catch Notes

Home Highlights September 2017 Year 2017 This

TPA - determination of ALP - TP adjustment by applying Bright ...


Court Rules Bright Line Test Invalid for Transfer Pricing Adjustments Due to Lack of Legal Basis.

September 23, 2017

Case Laws     Income Tax     AT

TPA - determination of ALP - TP adjustment by applying Bright Line Test (BLT) is not sustainable on protective basis having no statutory mandate.

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