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Income Tax - Highlights / Catch Notes

Home Highlights February 2019 Year 2019 This

Transfer pricing adjustment - most appropriate method - CUP ...

Income Tax

February 14, 2019

Transfer pricing adjustment - most appropriate method - CUP method was not correct method - AO directed to apply TNMM method to benchmark the international transactions of assessee and compare the margins shown by assessee with the mean margins of comparables which are functionally comparable.

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