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Income Tax - Highlights / Catch Notes

Home Highlights March 2019 Year 2019 This

TP adjustment of Technical Assistance fees and project ...

Case Laws     Income Tax

March 30, 2019

TP adjustment of Technical Assistance fees and project management services not claimed as expenditure but capitalized as project - capital transactions are outside the purview of TP mechanism but at time of claiming depreciation it is relevant otherwise same will be allowed only on revised value.

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