TP Adjustment - payment of royalty - comparison in order to ...

Income Tax

September 15, 2021

TP Adjustment - payment of royalty - comparison in order to determine if the ALP cannot be done by comparing the prices charged to by A.E. which is controlled transaction, as the provisions of I.T. Act, mandates that the determination of ALP has to be done by comparison between controlled and un-controlled transactions. - AT

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TP Adjustment - payment of royalty - comparison in order to ...

Income Tax

September 15, 2021

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