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Income Tax - Highlights / Catch Notes

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TP - Reimbursement of expenses / out of pocket expenses - ...

Income Tax

June 6, 2017

TP - Reimbursement of expenses / out of pocket expenses - Transfer Pricing Officer erred in proceeding to infer a non-existent understanding between assessee and its associated enterprises so as to impute income qua the instant transaction in terms of section 92(1) - AT

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