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Income Tax - Highlights / Catch Notes

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Adjustment of arm's length price - Difference in operating cost ...

Income Tax

October 16, 2013

Adjustment of arm's length price - Difference in operating cost of comparable companies - Method for benchmarking of transactions - Income Tax Act does not preclude the assessee from benchmarking its transactions with the help of any other method other than the one which is taken for consideration in its study report. - AT

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