TP adjustment - scope of Mutually Agreed Procedure (MAP) for ...
Case Laws Income Tax
April 3, 2019
TP adjustment - scope of Mutually Agreed Procedure (MAP) for determining the tax between India & USA - once CBDT in the later year agreed that transfer pricing consideration in relation to US based transactions can be safely adopted for the purpose of the assessee's non-US based transactions then it would be wholly inappropriate to allow the revenue to argue to the contrary
View Source