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Income Tax - Highlights / Catch Notes

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TP Adjustment - benchmarking done by the assessee by adopting ...

Income Tax

March 24, 2023

TP Adjustment - benchmarking done by the assessee by adopting internal CUP - the comparable selected by the assessee is the correct comparable being payment of royalty for technology acquired for identical activity as availed by the assessee, while that of the TPO are for totally different activity - AT

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