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Transfer pricing adjustment - determining ALP - whether ...


Hypothetical Prices Cannot Determine Arm's Length Price for Transfer Pricing Adjustments in Tax Cases 'sLength.

March 8, 2016

Case Laws     Income Tax     AT

Transfer pricing adjustment - determining ALP - whether hypothetical price which would have been charged under comparable uncontrolled conditions can be taken into account for computing the arm’s length price? - Held No - AT

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