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Income Tax - Highlights / Catch Notes

Home Highlights December 2019 Year 2019 This

Transfer pricing (TP) adjustments - notional/book adjustment - ...

Case Laws     Income Tax

December 27, 2019

Transfer pricing (TP) adjustments - notional/book adjustment - correct interpretation or construction of section 092 / 92C/ 92CA - whether the provisions of chapter X shall be invoked in a situation where the assessee is enjoying tax exemption under section 10A of the Act and/or where there is no motive to avoid tax? - Held Yes

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