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Income Tax - Highlights / Catch Notes

Home Highlights September 2013 Year 2013 This

When the value of an enterprise is fixed based on the present ...


Determination of Enterprise Value Using Discounted Cash Flow Method for Arm's Length Price in International Deals.

September 26, 2013

Case Laws     Income Tax     AT

When the value of an enterprise is fixed based on the present value of its future earnings there is no scope for any further allowance for any perceived risk factor - Discounted cash flow method was appropriate to determine the arm's length price of the international transaction - AT

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