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Income Tax

Transfer pricing - DEPB benefit received during the year under...

DEPB Benefits Must Be Included in Turnover for Accurate Profit Margin Calculation in Transfer Pricing Cases.

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Income TaxSeptember 12, 2013Case LawsAT

Transfer pricing - DEPB benefit received during the year under consideration should be considered as part of the turnover of the assessee for working out the profit margin to make the comparison of like to like and similar to similar. - AT

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