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Income Tax - Highlights / Catch Notes

Home Highlights December 2017 Year 2017 This

Transfer pricing adjustment - In the entire episode, there is no ...

Income Tax

December 17, 2017

Transfer pricing adjustment - In the entire episode, there is no reference to the price paid by the comparables as a yardstick for comparing with the price paid by the assessee. The approach adopted by the TPO, as approved by the DRP, does not conform to the prescription of rule 10B(1)(a) - AT

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