TPA - MAM selection - CUP or TNMM - if the intra AE transactions ...

Case Laws Income Tax

May 2, 2019

TPA - MAM selection - CUP or TNMM - if the intra AE transactions were fundamentally different in character in economic circumstances and contractual terms then these cannot be compared with the independent transactions entered into by the assessee - the availability, coverage and reliability of data necessary for application of the method - CUP rejected

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TPA - MAM selection - CUP or TNMM - if the intra AE transactions ...

Case Laws Income Tax

May 2, 2019

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