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Income Tax - Highlights / Catch Notes

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TPA - it is not appropriate to ignore the extraordinary items of ...

Income Tax

April 24, 2017

TPA - it is not appropriate to ignore the extraordinary items of expenditure in the form of employee salary cost and consultancy charges incurred by the assessee in the assessment year under consideration. Hence, we are of the opinion that an adjustment has to be given towards this, while computing the ALP - AT

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