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Income Tax - Highlights / Catch Notes

Home Highlights October 2013 Year 2013 This

Transfer pricing adjustment - Assessing Officer/TPO is directed ...


Tax Officers Must Exclude Comparables with Related Party Transactions Over 15% of Revenue After Verification.

October 17, 2013

Case Laws     Income Tax     AT

Transfer pricing adjustment - Assessing Officer/TPO is directed to exclude, after due verification, comparables from the list with the related party transactions or controlled transactions in excess of 15% of the total revenue - AT

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