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Income Tax - Highlights / Catch Notes

Home Highlights July 2019 Year 2019 This

TP adjustment - exclusion and inclusion of comparables - since ...

Income Tax

July 24, 2019

TP adjustment - exclusion and inclusion of comparables - since in respect of each of the comparables, the ITAT has given detailed reasons why the comparables should be rejected either because of failing the filter or because of functional dissimilarity and also followed earlier decisions concerning assessee - no substantial question of law arises

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