TP Adjustment - selection of comparables - The tribunal directed ...

Income Tax

February 15, 2024

TP Adjustment - selection of comparables - The tribunal directed exclusion of three comparables from the TPO's list, as they were involved in garment manufacturing, not processing services like the assessee. The tribunal found these companies functionally different from BAI and, therefore, not comparable.

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TP Adjustment - selection of comparables - The tribunal directed ...

Income Tax

February 15, 2024

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