Transfer Pricing Adjustment - CIT(A) restricted addition - ...
Income Tax Commissioner Limits Transfer Pricing Adjustment, Excludes Abnormal Startup Costs for Salaries, Rent, and Depreciation.
July 15, 2015
Case Laws Income Tax AT
Transfer Pricing Adjustment - CIT(A) restricted addition - selection of comprables - TPO / A.O. directed to adjust operating cost by excluding abnormal cost incurred on account of start-up company like salary, rent and depreciation. - AT
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