Monday, April 29, 2019

Internal CUP method can't be used for computing ALP if transactions with AEs are fundamentally of different nature

IT/ILT : No addition could be made to assessee's ALP on basis of internal CUP method where intra AE transactions were fundamentally different in character and same could not be compared with independent transactions

from www.taxmann.com Latest Case Laws http://bit.ly/2Ladn1u
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