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Income Tax - Highlights / Catch Notes

Home Highlights August 2016 Year 2016 This

Transfer pricing adjustment - the TPO was required to give ...


TPO Must Justify Rejection of CUP Method for Each of 12 International Transactions by Appellant.

August 30, 2016

Case Laws     Income Tax     HC

Transfer pricing adjustment - the TPO was required to give reasons for discarding the CUP method qua each of the transactions as all the 12 international transactions entered into by the appellant were distinct. - HC

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