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Income Tax - Highlights / Catch Notes

Home Highlights March 2018 Year 2018 This

Transfer pricing - arm’s length price - Adjustment to the income ...

Case Laws     Income Tax

March 5, 2018

Transfer pricing - arm’s length price - Adjustment to the income of the assessee on account of interest on receivables - since the assessee earned significantly higher margin than the comparable companies, which have been accepted by the TPO, therefore, there was no justification to charge interest on outstandings. - AT

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