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Income Tax - Highlights / Catch Notes

Home Highlights April 2018 Year 2018 This

ALP determination u/s 92CA - selection / exclusion of comparable ...

Income Tax

April 28, 2018

ALP determination u/s 92CA - selection / exclusion of comparable - there is no estoppel against the assessee from demonstrating that a particular comparable was wrongly included in earlier year and, therefore, it should be excluded in this year. - HC

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