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Income Tax - Highlights / Catch Notes

Home Highlights July 2016 Year 2016 This

TPA - the payments to the subsidiary and other independent units ...

Income Tax

July 8, 2016

TPA - the payments to the subsidiary and other independent units by the assessee cannot be treated as pass through cost as it is not the payment from A.E to subsidiary of the assessee. - AO is justified in considering the pass through cost also for arriving at the operative cost/operating cost - AT

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