TPA - RPT filter of 0% - where neither the TPO nor the assessee ...
Standard 15% Tolerance Range Applied for Transfer Pricing Adjustment Without Exceptional Difficulty in Identifying Comparables.
August 8, 2017
Case Laws Income Tax AT
TPA - RPT filter of 0% - where neither the TPO nor the assessee has made out a case of exceptional difficulty in searching the comparable companies then the normal tolerance range of 15% shall be taken as proper.
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