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Income Tax

TPA - Any inclusion or exclusion of comparables perse cannot be...

Tribunal's Use of Comparables in Transfer Pricing: Legal Issue Only If Relevant Factors Are Misjudged or Omitted.

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Income TaxNovember 8, 2017Case LawsHC

TPA - Any inclusion or exclusion of comparables perse cannot be treated as a question of law unless it is demonstrated to the Court that the Tribunal or any other lower authority took into account irrelevant consideration or excluded relevant factors in the ALP determination that impact significantly - HC

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