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Subsidiary company is not a ‘related person’ for sec. 40A(2)
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Corporate Tax
Subsidiary company is not a ‘related person’ for sec. 40A(2)
Posted on
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July 15, 2013
Tenet Tax Daily July 15 2013
By
tenettax-team
Corporate Tax
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Entities incurring losses in odd circumstances excluded from list of comparables for TP study
No concealment penalty u/s 271(1)(c) on mere disallowance of a claim if full details were disclosed in return