The TPO can select any method to determine actual income

Ratio of the Case: In order to determine the true income of an Assessee in a transaction concerned with its Parent in another country, the Transfer Pricing Officer can select methods other then the ones used by Assessee to determine the actual income. CLR Editorial Notes: The assessee is a wholly owned subsidiary of a… Read More

Tags: Commonwealth Law ReportsMorgan StanleyPunjab and Haryana High CourtSupreme CourtThe HonourableTNMMTPOtransfer pricing

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