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Income Tax - Highlights / Catch Notes

Home Highlights May 2012 Year 2012 This

IT - TP - Selection of comparable transactions - the selection ...


Selecting Comparable Transactions in Transfer Pricing: Ensure Close Match to Assessee's Business Model for Accuracy.

May 16, 2012

Case Laws     Income Tax     AT

IT - TP - Selection of comparable transactions - the selection of comparables and selection of similar transactions is not easy to find out and a difficult task to pick up exactly identical business model. Only an endeavour should be made so that the comparables should match with the assessee as close/near as possible.

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