Wednesday, March 6, 2019

TPO can apply TNMM to compute ALP even if comparable Co. isn't manufacturing exactly the same product

IT/ILT : Unlike CUP Method TNMM does not require that comparable company has to manufacture exactly same product as that manufactured by tested party

from www.taxmann.com Latest Case Laws https://ift.tt/2TA9x4H
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AO can’t disallow cost of improvement merely relying on enquiries made with assessee’s neighbour: ITAT

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