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Home Highlights October 2015 Year 2015 This

Determination of arm’s length price (ALP) - TPA - working ...


Transfer Pricing Analysis: Working Capital Adjustments Needed for Accurate Arm's Length Price, Regardless of Outcome.

October 8, 2015

Case Laws     Income Tax     AT

Determination of arm’s length price (ALP) - TPA - working capital adjustment has to be allowed based on the working capital requirements of the assessee and the comparable companies irrespective of the fact, whether such adjustment is negative or positive. - AT

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