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TPO should assign reasons explaining differences in FAR analysis of comparable to reject them in relevant year
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TPO should assign reasons explaining differences in FAR analysis of comparable to reject them in relevant year
Posted on
on
June 3, 2017
Tenet Tax Daily June 01 2017
By
tenettax-team
International Tax
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TP adjustment on royalty was valid as assessee was unable to justify aggregation of royalty with other transaction
ITAT remanded matter back to AO as assessee failed to submit evidence for delay in submission of TDS statement