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Income Tax - Highlights / Catch Notes

Home Highlights October 2017 Year 2017 This

TPA - international transaction - any further adjustment only on ...


Court Rules Against Transfer Pricing Adjustments Based on Outstanding Receivables to Protect Transaction Integrity.

October 5, 2017

Case Laws     Income Tax     AT

TPA - international transaction - any further adjustment only on the basis of the outstanding receivables would have distorted the picture and recharacterised the transaction

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