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Income Tax - Highlights / Catch Notes

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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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