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Entities incurring losses in odd circumstances excluded from list of comparables for TP study
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International Tax
Entities incurring losses in odd circumstances excluded from list of comparables for TP study
Posted on
on
July 13, 2013
Tenet Tax Daily July 13 2013
By
tenettax-team
International Tax
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Assessee not required to establish irrecoverability of a debt before writing it off to claim bad debt deduction.
Subsidiary company is not a ‘related person’ for sec. 40A(2)
