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    Income Tax

    Transfer pricing adjustment - adjustment for startup phase of...

    Tax Authorities Deny Assessee's Transfer Pricing Adjustments for Startup Phase Due to Lack of Evidence of Ongoing Difficulties.

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    Income TaxSeptember 4, 2018Case LawsAT

    Transfer pricing adjustment - adjustment for startup phase of operation - adjustment for abnormal expenses - The assessee could not provide any material to show that it is continue to face the difficulties peculiar to the start up phase. - tax authorities are justified in rejecting this claim of the assessee.

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