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Comparable selected by assessee couldn’t be rejected without carrying out its functional comparability

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Posted onon April 4, 2016

Tenet Tax Daily March 29 2016

By tenettax-team
Corporate Tax, International Tax

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Disclosure of income in notes to accounts instead of P&L A/C won’t be deemed as furnishing of inaccurate particulars
‘Liaison Office’ of ‘Kawasaki’ didn’t constitute its PE in India as it wasn’t involved in core business activity

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