Applying transfer pricing formula - associate enterprises - ...
Transfer Pricing Formula Inapplicable: No 10% Interest Between Enterprises Required for Associated Enterprise Status.
July 29, 2017
Case Laws Income Tax HC
Applying transfer pricing formula - associate enterprises - there has to be an enterprise in the nature of a firm and another enterprise who holds not less than 10% interest in such firms. Such facts are also not applicable in the present case - HC
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