Arm's length price for royalty - since the difference between ...

Taxpayer's Net Profit Margin and Arm's Length Price Difference Under 5%, No Income Adjustment Required.

June 1, 2013

Case Laws Income Tax AT

Arm's length price for royalty - since the difference between the NPM declared by him and the ALP determined by the TPO is less than 5%, no addition is called for. - AT

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Arm's length price for royalty - since the difference between ...

Taxpayer's Net Profit Margin and Arm's Length Price Difference Under 5%, No Income Adjustment Required.

June 1, 2013

Case Laws Income Tax AT

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