Tuesday, October 15, 2019

Foreign AE couldn't be considered as tested party if ALP of international transaction was determining using TNMM

TRANSFER PRICING: While determing ALP of international transactions entered into by assessee with its AE on basis of TNMM, foreign AE cannot be considered as a tested party

from www.taxmann.com Latest Case Laws https://ift.tt/2MhlSGE
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