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Income Tax - Highlights / Catch Notes

Home Highlights March 2021 Year 2021 This

TP Adjustment - re-computation of ALP by combining both Import ...

Income Tax

March 3, 2021

TP Adjustment - re-computation of ALP by combining both Import of material and Export of Finished goods and applying TNMM and thereby upward adjustment - The order of AP/TPO directing the DRP in rejecting the resale price method adopted by the assessee and adopting transactional net margin method as the most appropriate method sustained - AT

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