TP adjustment - comparable selection - Rule 10B(4)- the data to ...

Transfer Pricing Adjustments: Rule 10B(4) Clarifies Comparable Transaction Selection, Allows Prior Data Consideration for Analysis.

April 24, 2019

Case Laws Income Tax AT

TP adjustment - comparable selection - Rule 10B(4)- the data to be used in analysing the comparability of an uncontrolled transaction shall be the data relating to the financial year - proviso to this rule further provides that data relating to a period not being more than two years prior to [the current year] may also be considered if such data have an influence on the determination of TP in relation to the transactions being compared

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TP adjustment - comparable selection - Rule 10B(4)- the data to ...

Transfer Pricing Adjustments: Rule 10B(4) Clarifies Comparable Transaction Selection, Allows Prior Data Consideration for Analysis.

April 24, 2019

Case Laws Income Tax AT

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