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Income Tax - Highlights / Catch Notes

Home Highlights January 2016 Year 2016 This

Transfer pricing adjustment - Early or late realization of sale ...


Transfer Pricing Adjustment for Sale Proceeds Timing Is Incidental, Not Separate; Interest on Delayed Proceeds Not International Transaction.

January 11, 2016

Case Laws     Income Tax     AT

Transfer pricing adjustment - Early or late realization of sale proceeds is only incidental to transaction of sale, but not a separate transaction in nature. - the impugned transaction of interest on delayed realization of sale proceeds is not international transaction - AT

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