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Income Tax - Highlights / Catch Notes

Home Highlights April 2019 Year 2019 This

TP adjustment - scope of Mutually Agreed Procedure (MAP) for ...

Income Tax

April 3, 2019

TP adjustment - scope of Mutually Agreed Procedure (MAP) for determining the tax between India & USA - once CBDT in the later year agreed that transfer pricing consideration in relation to US based transactions can be safely adopted for the purpose of the assessee's non-US based transactions then it would be wholly inappropriate to allow the revenue to argue to the contrary

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