TP Adjustment - import of raw materials from AEs - international ...
Income Tax
January 7, 2023
TP Adjustment - import of raw materials from AEs - international transaction - in case the AO / TPO on examination of benchmarking analysis made by the appellant company is found to be not acceptable, the AO / TPO shall examine the relevance of comparison of gross profits of appellant company with the comparable companies and proceed to benchmark the international transaction of import of raw materials. - AT
View Source