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Income Tax - Highlights / Catch Notes

Home Highlights November 2017 Year 2017 This

TPA - Any inclusion or exclusion of comparables perse cannot be ...

Case Laws     Income Tax

November 8, 2017

TPA - Any inclusion or exclusion of comparables perse cannot be treated as a question of law unless it is demonstrated to the Court that the Tribunal or any other lower authority took into account irrelevant consideration or excluded relevant factors in the ALP determination that impact significantly - HC

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