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Income Tax - Highlights / Catch Notes

Home Highlights August 2015 Year 2015 This

Transfer pricing adjustment - in the earlier year once these ...


Functional Similarity in Transfer Pricing: Previous Year's Analysis Holds in Current Year Assessments.

August 26, 2015

Case Laws     Income Tax     AT

Transfer pricing adjustment - in the earlier year once these two companies have been found to be functionally similar, then in this year they cannot be rejected on functional analysis. - AT

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