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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