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Income Tax - Highlights / Catch Notes

Home Highlights October 2018 Year 2018 This

TPA - comparable selection - substantial question of law - the ...

Income Tax

October 4, 2018

TPA - comparable selection - substantial question of law - the Revenue has routinely brought such matters before this Court knowing fully well that the Transfer Pricing particularly with regard to exclusion and inclusion of certain comparables to determine Arm's Length Price (ALP) would not necessarily give rise to purely legal questions or substantial questions of law.

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