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Income Tax - Highlights / Catch Notes

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TP Adjustment - comparable selection - Clearly, since according ...

Case Laws     Income Tax

September 26, 2023

TP Adjustment - comparable selection - Clearly, since according to the Tribunal the segmental information was not available, the comparables were ordered to be excluded. We are of the opinion that there is no error in the approach adopted by the Tribunal, which is otherwise in line with the view taken by the coordinate bench. - HC

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