TPA - selection of MAM for determining ALP of transaction - APM ...

Tax Authorities Mistakenly Chose Resale Price Method Over Appropriate Price Method for Arm's Length Price Determination.

November 1, 2018

Case Laws Income Tax AT

TPA - selection of MAM for determining ALP of transaction - APM v/s RPM - Ld.AO/TPO erred in not conducting fresh search of comparables which would have strict functional similarity while using RPM as MAM.

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TPA - selection of MAM for determining ALP of transaction - APM ...

Tax Authorities Mistakenly Chose Resale Price Method Over Appropriate Price Method for Arm's Length Price Determination.

November 1, 2018

Case Laws Income Tax AT

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