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Income Tax - Highlights / Catch Notes

Home Highlights March 2014 Year 2014 This

Selection of comparables - TPA - There is an extra-ordinary ...


Tax Case: Extraordinary Event Leads to Exclusion of Company from Transfer Pricing Comparables List by Assessing Officer.

March 6, 2014

Case Laws     Income Tax     AT

Selection of comparables - TPA - There is an extra-ordinary event which resulted in high operating margin of that company – the AO is directed to exclude these companies from the list of comparables - AT

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