TP Adjustment - comparable selection - Exclusion of government ...

Government Companies Excluded from Transfer Pricing Comparables Due to Non-Profit Motive and Social Obligations Focus.

March 6, 2020

Case Laws Income Tax AT

TP Adjustment - comparable selection - Exclusion of government companies - Because of the absence of the profit motive and discharge of the social obligations, the Government companies stand on a different pedestal and are not good comparable to the entities like the assessee. - AT

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TP Adjustment - comparable selection - Exclusion of government ...

Government Companies Excluded from Transfer Pricing Comparables Due to Non-Profit Motive and Social Obligations Focus.

March 6, 2020

Case Laws Income Tax AT

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