TP Adjustment - comparability - under Rule 10B(2)(b), the ...

Case Laws Income Tax

August 10, 2020

TP Adjustment - comparability - under Rule 10B(2)(b), the comparability of an international transaction with an uncontrolled transaction shall be judged, among other factors, with reference to the functions performed, taking into account assets employed or to be employed and risks assumed by the respective parties to the transactions. - AT

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TP Adjustment - comparability - under Rule 10B(2)(b), the ...

Case Laws Income Tax

August 10, 2020

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