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Income Tax - Highlights / Catch Notes

Home Highlights October 2015 Year 2015 This

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

Income Tax

October 8, 2015

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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