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Income Tax - Highlights / Catch Notes

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Transfer pricing addition - comparable selection criteria - it ...


Transfer Pricing: Comparable Selection Must Be Evaluated Individually, Not Automatically Excluded in Future Cases.

January 19, 2019

Case Laws     Income Tax     AT

Transfer pricing addition - comparable selection criteria - it should not be assumed that, if a comparable is held to be excludible in one case, it shall always be excluded in decisions to follow subsequently.

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