TP Adjustment - Comparable selection - Merely because these ...

DRP Must Include Loss-Making Companies in Transfer Pricing Analysis, Examine Prior Years' Financials per Rule 10B(4) for Accuracy.

January 21, 2020

Case Laws Income Tax AT

TP Adjustment - Comparable selection - Merely because these companies have earned losses for the year under consideration would not lead to its exclusion without analysing as per rule 10 B (4) - DRP is to analyse the financials of immediately to preceding assessment years.

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TP Adjustment - Comparable selection - Merely because these ...

DRP Must Include Loss-Making Companies in Transfer Pricing Analysis, Examine Prior Years' Financials per Rule 10B(4) for Accuracy.

January 21, 2020

Case Laws Income Tax AT

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