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Income Tax - Highlights / Catch Notes

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Transfer Pricing Adjustment - companies with a small turnover of ...


Small Turnover Companies Ruled Not Comparable for Transfer Pricing Adjustments: Impact on Transfer Pricing Analysis.

June 22, 2013

Case Laws     Income Tax     AT

Transfer Pricing Adjustment - companies with a small turnover of Rs.25 lacs cannot be held to be comparable in this case. - AT

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