TMI BlogTP Adjustment - Comparable selection - Merely because these companies have earned losses for the year...TP Adjustment - Comparable selection - Merely because these companies have earned losses for the year under consideration would not lead to its exclusion without analysing as per rule 10 B (4) - DRP is to analyse the financials of immediately to preceding assessment years. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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