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Income Tax - Highlights / Catch Notes

Home Highlights April 2018 Year 2018 This

Transfer Pricing Adjustment - if under both the scenarios, no ...

Income Tax

April 19, 2018

Transfer Pricing Adjustment - if under both the scenarios, no interest has been charged on similar nature of receivables, then it has to be reckoned that the transaction with the related party meets the arm’s length requirement vis-ŕ-vis, the transactions with the unrelated third parties - addition made by the TPO is directed to be deleted. - AT

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