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Income Tax - Highlights / Catch Notes

Home Highlights December 2017 Year 2017 This

For the purpose of transfer pricing adjustment, the transaction ...

Income Tax

December 18, 2017

For the purpose of transfer pricing adjustment, the transaction of the assessee with Associated Enterprise outside the country alone has to be taken into consideration. The domestic transaction unless it is a Specified Domestic Transaction, cannot be a basis for making any adjustment. - AT

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