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Income Tax - Highlights / Catch Notes

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TPA - Addition in respect of ALP in respect of receivables due ...

Income Tax

April 11, 2017

TPA - Addition in respect of ALP in respect of receivables due from AEs - 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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