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Income Tax - Highlights / Catch Notes

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TP adjustment - tested party - As per Guidance Note on report ...

Income Tax

April 23, 2019

TP adjustment - tested party - As per Guidance Note on report u/s 92E and transfer pricing guidelines issued by the OECD and united nation practical manual of transfer pricing for developing country, the foreign Associate Enterprise(AE) can be selected as a tested party

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