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Income Tax - Highlights / Catch Notes

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Accrual of income in India - TP Adjustment - when the amount ...

Income Tax

October 9, 2019

Accrual of income in India - TP Adjustment - when the amount remunerated by the assessee is found to be satisfying the ‘arms length’ principle, therefore, no further profits could be attributed to the assessee in India even if it was to be held that the latter had a PE in India

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