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Income Tax - Highlights / Catch Notes

Home Highlights January 2020 Year 2020 This

TP Adjustment - Comparable selection - Merely because these ...

Income Tax

January 21, 2020

TP Adjustment - Comparable selection - Merely because these companies have earned losses for the year under consideration would not lead to its exclusion without analysing as per rule 10 B (4) - DRP is to analyse the financials of immediately to preceding assessment years.

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