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Income Tax - Highlights / Catch Notes

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TPA - If there is no value addition and if the finished goods ...


Resale Price Method is Key for Transfer Pricing Analysis of Goods Bought from Associated Enterprises Without Value Addition.

April 22, 2017

Case Laws     Income Tax     AT

TPA - If there is no value addition and if the finished goods which are purchased from AE are resold in the market as it is, then gross profit margin earned on such transaction becomes the determinative factor to analyse the gross compensation after the cost of sales - RPM should be held as MAM. - AT

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