Arm's Length Price in Transfer Pricing Must Follow Rule 10B(4) Without Using Multiple Year Data or OECD Guidelines.
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Income TaxOctober 19, 2011Case LawsAT
TP - Arms length price - there is no justification of use of multiple year data - OECD guidelines are not of binding nature and even the provisions to Rule 10B(4) only provides that any subsequent year data cannot be considered. .... - AT