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Income Tax - Highlights / Catch Notes

Home Highlights February 2019 Year 2019 This

TP adjustment - The distinction between inbound and outbound ...


Legislature Does Not Differentiate Between Inbound and Outbound Investments for Arm's Length Price Adjustments.

February 27, 2019

Case Laws     Income Tax     HC

TP adjustment - The distinction between inbound and outbound investment is a distinction which does not take the case of revenue any further, as the Legislature has made no such distinction while providing for determination of any income on adjustments to arrive at ALP

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