Addition on account of difference in Arm’s Length Price - ...

Case Laws Income Tax

February 27, 2018

Addition on account of difference in Arm’s Length Price - characterization of the business function of the taxpayer - When the taxpayer is not proved to be a risk bearer in the nature of credit risk, price risk, inventory risk, storage and handling risk etc., it cannot be treated as a trader. - AT

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Addition on account of difference in Arm’s Length Price - ...

Case Laws Income Tax

February 27, 2018

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