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Income Tax - Highlights / Catch Notes

Home Highlights February 2019 Year 2019 This

TP adjustment - without factoring in the difference in FAR, the ...

Case Laws     Income Tax

February 19, 2019

TP adjustment - without factoring in the difference in FAR, the comparison done by the TPO is not sustainable - there is no proper reason to apply CUP method, instead of that consistently applied earlier method of TNMM, as the most appropriate method (MAM).

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