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Income Tax - Highlights / Catch Notes

Home Highlights October 2016 Year 2016 This

Transfer pricing adjustment (TPA) - There is no error or ...


First Appellate Authority's upward transfer pricing adjustment upheld; accurately accounts for extraordinary raw materials item. No errors found.

October 4, 2016

Case Laws     Income Tax     AT

Transfer pricing adjustment (TPA) - There is no error or infirmity in the computation of the Upward Adjustment as worked out by the First Appellate Authority after giving the benefit of adjustment for raw material “extra ordinary item” - AT

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