Transfer pricing - The claim of Depreciation does not have a ...

Income Tax

July 3, 2018

Transfer pricing - The claim of Depreciation does not have a direct, linear or proportionate relationship with the capacity utilization. The Tribunal has rightly held that even without actual utilization of the Plant and Machinery, Depreciation can still be claimed as a deduction from the Operating Profits.

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Transfer pricing - The claim of Depreciation does not have a ...

Income Tax

July 3, 2018

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