Transfer pricing - selection of comparable - Capacity adjustment ...

Case Laws Income Tax

October 17, 2018

Transfer pricing - selection of comparable - Capacity adjustment to account for differences in capacity utilization of the Appellant vis-à-vis the comparable - adjustment to the profit margins have to be made on account of underutilization of capacity.

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Transfer pricing - selection of comparable - Capacity adjustment ...

Case Laws Income Tax

October 17, 2018

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