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Income Tax - Highlights / Catch Notes

Home Highlights August 2017 Year 2017 This

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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