TP Adjustment - exclusion of comparables - high turnover per se ...

Court Rules High Turnover Not Sole Reason to Exclude Comparables in Transfer Pricing, Emphasizes Functional Similarity Check.

July 13, 2019

Case Laws Income Tax HC

TP Adjustment - exclusion of comparables - high turnover per se cannot be a ground for exclusion and that the AO has to probe into the matter further - it is functional similarity which should be considered rather than the turnover

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TP Adjustment - exclusion of comparables - high turnover per se ...

Court Rules High Turnover Not Sole Reason to Exclude Comparables in Transfer Pricing, Emphasizes Functional Similarity Check.

July 13, 2019

Case Laws Income Tax HC

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