Comparability of an international transaction with an ...

Case Laws Income Tax

February 25, 2019

Comparability of an international transaction with an uncontrolled transaction shall be judged with (a) the specific characteristics of the property transferred or services provided in either transaction; (b) the functions performed, taking into account assets employed or to be employed and the risks assumed, by the respective parties to the transactions.

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Comparability of an international transaction with an ...

Case Laws Income Tax

February 25, 2019

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