TP adjustment - comparable selection - functinal dissimilarity - ...

Media Content vs. TV Broadcasting: Functional Dissimilarity in Transfer Pricing Comparables Leads to Exclusion of Broadcasting Companies.

March 9, 2019

Case Laws Income Tax AT

TP adjustment - comparable selection - functinal dissimilarity - media content and TV broadcasting are totally dissimilar activities - not at all comparable - AO/ TPO to exclude the broadcasting companies from comparables

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TP adjustment - comparable selection - functinal dissimilarity - ...

Media Content vs. TV Broadcasting: Functional Dissimilarity in Transfer Pricing Comparables Leads to Exclusion of Broadcasting Companies.

March 9, 2019

Case Laws Income Tax AT

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