Determination of PLI - Whether RoCE is correct PLI under the ...
Court Validates Operating Profit Over Cost as Profit Level Indicator for Arm's Length Transactions.
November 28, 2014
Case Laws Income Tax AT
Determination of PLI - Whether RoCE is correct PLI under the facts and circumstances of the case – the calculation of PLI on the basis of OP/OC and by adopting that method the transaction of the assessee is found to be at arms length is approved - AT
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